Label one part A and the other part B so that A+B=184.
A/3-B/7=8,
A/3-(184-A)/7=8, multiply through by 21:
7A-3(184-A)=168,
7A-552+3A=168,
10A=168+552=720, A=72, B=184-72=112.
A third of A is 24 and a seventh of B is 16, so a third of A exceeds a seventh of B by 24-16=8.