| 30 | × | 80 100 | p | − | 4000 | − | 10 | × | 30 | × | 80 100 | − | 500 | − | 1000 | − | 2200 | = | 3000 |
| Left side of the equation = | 24 | p | − | 4000 | − | 240 | − | 500 | − | 1000 | − | 2200 |
| = | 24 | p | − | 7940 |
| 24 | p | − | 7940 | = | 3000 |
| 24 | p | = | 3000 | + | 7940 |
| 24 | p | = | 10940 |
| p | = | 10940 | ÷ | 24 |
| = | 10940 | × | 1 24 |
| = | 2735 | × | 1 6 |
| p | = | 2735 6 |
| p | = | 455.833333 |