Set the total number of chips as T.
Build the statement: (1/7)T + (2/3)T + 44 = T.
Then develop: 44 = T − (1/7)T − (2/3)T.
Take this last to 44 = T − (3/21)T − (14/21)T.
This reduces to 44 = [21/21 − 3/21 − 14/21] × T.
Then T amounts to 44 divided by 4/21 or 231 chips in all.