| r | − | 5 100 | ÷ | 7 100 | − | 5 100 | = | 1050 | − | 106459 100 | ÷ | 23507 25 | − | 106459 100 |
| Left side of the equation = | r | − | 5 7 | − | 5 100 |
| = | r | − | 107 140 |
| r | − | 107 140 | = | 1050 | − | 106459 100 | ÷ | 23507 25 | − | 106459 100 |
| Right side of the equation = | 1050 | − | 106459 94028 | − | 106459 100 |
| = | - | 9239547 587675 |
| r | − | 107 140 | = | - | 9239547 587675 |
| r | = | - | 9239547 587675 | + | 107 140 |
| r | = | - | 246131071 16454900 |