Rc Transmitter not working
The teal colored 'resistor' that you call R3 is actually an inductor, and the missing 'resistors' R7 and R8 probably are too.
Looking at some other transmitter schematics may give you a clue as to what values might work. I got a number of good hits from googling &quot;toy rc transmitter 27Mhz schematics&quot;, including this...


I tried 27Mhz crystal oscillator (I don't have 40Mhz) but the
transmitter didn't work on any toy that have an rc receiver

Apart from being on the correct frequency, it must also use the same transmission protocol. If the receiver uses the matching decoder chip or equivalent (eg. RX2, SM6135, HES3017) then there is a reasonable chance of the controls working, though they may be mixed up. Most toy RC receivers of this vintage use a superregenerative front end which is broadly tuned, so the exact transmitting frequency doesn't matter - it just has to be on the same band (27 MHz, 40 MHz etc.).
Get the transmitter working by adding the missing inductors, then try each of your toys again. You might get lucky!