| 100 | × | 32 100 | = | ( | 100 | + | m | ) | × | 5 100 |
| Left side of the equation = | 32 |
| 32 | = | ( | 100 | + | m | ) | × | 5 100 |
| Right side of the equation = | 100 | × | 5 100 | + | m | × | 5 100 |
| = | 5 | + | m | × | 5 100 |
| 32 | = | 5 | + | 5 100 | m |
| - | 5 100 | m | = | 5 | − | 32 |
| - | 5 100 | m | = | - | 27 |
| 27 | = | 5 100 | m |
5 100 | m | = | 27 |
| m | = | 27 | ÷ | 5 100 |
| = | 27 | × | 100 5 |
| m | = | 2700 5 |
| m | = | 540 |