| r | − | 7 100 | ÷ | 5 100 | − | 7 100 | = | 1050 | − | 23507 25 | ÷ | 106459 100 | − | 23507 25 |
| Left side of the equation = | r | − | 7 5 | − | 7 100 |
| = | r | − | 147 100 |
| r | − | 147 100 | = | 1050 | − | 23507 25 | ÷ | 106459 100 | − | 23507 25 |
| Right side of the equation = | 1050 | − | 94028 106459 | − | 23507 25 |
| = | 289666337 2661475 |
| r | − | 147 100 | = | 289666337 2661475 |
| r | = | 289666337 2661475 | + | 147 100 |