Something not everyone realizes is that tire diameter can effectively change gear ratio. I.e., if the rear tires are 30 inches tall, then compared to the 26 inch height of your front tires, your effective gear ratio is 26/30 times 3.23, or 2.80.
I might not be understanding you right but what do you front tires have to do with gear ratio.
A 24" rear tire has a one to one ratio so tq at axle and road is the same any tire larger, tq at the road will be lesser depending ratio from 24", eg.. 24/30= 0.8 .8x 3.23 = 2.58 , 24/26=0.92 .92 x 3.23 = 2.97, so 2.58 and 2.97 would be the effective gear ratio .