| 0 | = | Y | × | 500000 | − | 80 | × | 500000 | − | 3000000 | − | 5 | × | 500000 |
| Right side of the equation = | Y | × | 500000 | − | 40000000 | − | 3000000 | − | 2500000 |
| = | 500000 | Y | − | 45500000 |
| 0 | = | 500000 | Y | − | 45500000 |
| - | 500000 | Y | = | - | 45500000 | − | 0 |
| - | 500000 | Y | = | - | 45500000 |
| 45500000 | = | 500000 | Y |
| 500000 | Y | = | 45500000 |
| Y | = | 45500000 | ÷ | 500000 |
| = | 45500000 | × | 1 500000 |
| = | 91 | × | 1 |
| Y | = | 91 |