Since the number of the first page he tore was 183, it is safe to assume that 183 was written on the front.
Now assume Sam tore an odd-numbered page as the last. Howevever, to tear that page he must also tear the page right behind it, making the n+1 page the page last torn. So he cannot have torn an odd numbered page last.
We know he has torn an even numbered page last which is either 138 or 318. You've already shown that it can't be 138 so the last page torn must be 318.