| P | × | 120000 | − | 15000000 | − | ( | 165 | + | 250 | ) | × | 120000 | = | 0 |
| Left side of the equation = | 120000 | P | − | 15000000 | − | 165 | × | 120000 | − | 250 | × | 120000 |
| = | 120000 | P | − | 15000000 | − | 19800000 | − | 30000000 |
| = | 120000 | P | − | 64800000 |
| 120000 | P | − | 64800000 | = | 0 |
| 120000 | P | = | 0 | + | 64800000 |
| 120000 | P | = | 64800000 |
| P | = | 64800000 | ÷ | 120000 |
| = | 64800000 | × | 1 120000 |
| = | 540 | × | 1 |
| P | = | 540 |