The gears are from Winters Performance Products. The gears are ten splined. The smaller gear has 23 teeth. The larger one has 32 teeth. The gears are stamped B5 8514 23 and B5 8514 32.
Winters Quick Change Gear Set #8519, 21 & 25 Teeth, 4.91/5.78 Ratio
Winters Quick Change Gear Cover Gold Nut & Stud Kit #1657
Winters Quick Change Gear Set #8520, 20 & 26 Teeth, 5.36/6.31 Ratio
Winters Quick Change Gear Cover Gasket - 10 Pack #1478
GETZ GEARS Winters Quick Change Gear Set 42 25/15 Teeth 8.10 10 Spline NEW
Winters Quick Change Gear Set #8508A, 23 & 27 Teeth, 4.84/5.70 Ratio
