| 400000 | ( | 1 | − | 5 100 | ) | = | 20000 | M | ( | 1 | − | 5 100 | ) | − | 600000 |
| Left side of the equation = | 400000 | × | 1 | − | 400000 | × | 5 100 |
| = | 400000 | − | 20000 |
| = | 380000 |
| 380000 | = | 20000 | M | ( | 1 | − | 5 100 | ) | − | 600000 |
| Right side of the equation = | 20000 | M | × | 1 | − | 20000 | M | × | 5 100 | − | 600000 |
| = | 20000 | M | − | 1000 | M | − | 600000 |
| = | 19000 | M | − | 600000 |
| 380000 | = | 19000 | M | − | 600000 |
| - | 19000 | M | = | - | 600000 | − | 380000 |
| - | 19000 | M | = | - | 980000 |
| 980000 | = | 19000 | M |
| 19000 | M | = | 980000 |
| M | = | 980000 | ÷ | 19000 |
| = | 980000 | × | 1 19000 |
| = | 980 | × | 1 19 |
| M | = | 980 19 |
| M | = | 51.578947 |