| ( | 60 | + | D | − | 60 | ) | ( | 54000 | ÷ | 365 | ) | = | 8000 |
| Left side of the equation = | 60 | ( | 54000 | ÷ | 365 | ) | + | D | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 60 | × | 54000 | ÷ | 365 | + | D | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 648000 73 | + | D | ( | 54000 | ÷ | 365 | ) | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 648000 73 | + | D | × | 54000 | ÷ | 365 | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 648000 73 | + | D | × | 10800 73 | − | 60 | ( | 54000 | ÷ | 365 | ) |
| = | 648000 73 | + | 10800 73 | D | − | 60 | × | 54000 | ÷ | 365 |
| = | 648000 73 | + | 10800 73 | D | − | 648000 73 |
| = | 0 | + | 10800 73 | D |
| 0 | + | 10800 73 | D | = | 8000 |
| D | = | 8000 | ÷ | 10800 73 |
| = | 8000 | × | 73 10800 |
| = | 20 | × | 73 27 |
| D | = | 1460 27 |
| D | = | 54.074074 |