| 700 | ( | 1 | + | a | ÷ | 100 | ) | × | 24 | + | 800 | × | 24 | ( | 1 | + | 2 | a | ÷ | 100 | ) | ( | 1 | + | a | ÷ | 100 | ) | = | 21600 | ( | 1 | + | 20 | ÷ | 9 | × | a | ÷ | 100 | ) |
| Left side of the equation = | 16800 | ( | 1 | + | a | ÷ | 100 | ) | + | 19200 | ( | 1 | + | 2 | a | ÷ | 100 | ) | ( | 1 | + | a | ÷ | 100 | ) |
| 16800 | ( | 1 | + | a | ÷ | 100 | ) | + | 19200 | ( | 1 | + | 2 | a | ÷ | 100 | ) | ( | 1 | + | a | ÷ | 100 | ) | = | 21600 | ( | 1 | + | 20 | ÷ | 9 | × | a | ÷ | 100 | ) |
| Left side of the equation = | 16800 | × | 1 | + | 16800 | a | ÷ | 100 | + | 19200 | ( | 1 | + | 2 | a | ÷ | 100 | ) | ( | 1 | + | a | ÷ | 100 | ) |
| = | 16800 | + | 168 | a | + | 19200 | ( | 1 | + | 2 | a | ÷ | 100 | ) | ( | 1 | + | a | ÷ | 100 | ) |
| = | 16800 | + | 168 | a | + | 19200 | × | 1 | ( | 1 | + | a | ÷ | 100 | ) | + | 19200 | × | 2 | a | ÷ | 100 | × | ( | 1 | + | a | ÷ | 100 | ) |
| = | 16800 | + | 168 | a | + | 19200 | ( | 1 | + | a | ÷ | 100 | ) | + | 384 | a | ( | 1 | + | a | ÷ | 100 | ) |
| = | 16800 | + | 168 | a | + | 19200 | × | 1 | + | 19200 | a | ÷ | 100 | + | 384 | a | ( | 1 | + | a | ÷ | 100 | ) |
| = | 16800 | + | 168 | a | + | 19200 | + | 192 | a | + | 384 | a | ( | 1 | + | a | ÷ | 100 | ) |
| = | 36000 | + | 360 | a | + | 384 | a | ( | 1 | + | a | ÷ | 100 | ) |
| = | 36000 | + | 360 | a | + | 384 | a | × | 1 | + | 384 | a | a | ÷ | 100 |
| = | 36000 | + | 360 | a | + | 384 | a | + | 96 25 | a | a |
| = | 36000 | + | 744 | a | + | 96 25 | a | a |
| 36000 | + | 744 | a | + | 96 25 | a | a | = | 21600 | ( | 1 | + | 20 | ÷ | 9 | × | a | ÷ | 100 | ) |
| Right side of the equation = | 21600 | × | 1 | + | 21600 | × | 20 | ÷ | 9 | × | a | ÷ | 100 |
| = | 21600 | + | 480 | a |
| 36000 | + | 744 | a | + | 96 25 | a | a | = | 21600 | + | 480 | a |