| 20000 | ( | a | ÷ | 365 | ) | × | 487 | = | 234667 |
| Left side of the equation = | 9740000 | ( | a | ÷ | 365 | ) |
| 9740000 | ( | a | ÷ | 365 | ) | = | 234667 |
| Left side of the equation = | 9740000 | a | ÷ | 365 |
| = | 1948000 73 | a |
1948000 73 | a | = | 234667 |
| a | = | 234667 | ÷ | 1948000 73 |
| = | 234667 | × | 73 1948000 |
| a | = | 17130691 1948000 |
| a | = | 8.793989 |