| 200000 | ( | a | ÷ | 365 | ) | × | 487 | = | 2600 |
| Left side of the equation = | 97400000 | ( | a | ÷ | 365 | ) |
| 97400000 | ( | a | ÷ | 365 | ) | = | 2600 |
| Left side of the equation = | 97400000 | a | ÷ | 365 |
| = | 19480000 73 | a |
19480000 73 | a | = | 2600 |
| a | = | 2600 | ÷ | 19480000 73 |
| = | 2600 | × | 73 19480000 |
| = | 13 | × | 73 97400 |
| a | = | 949 97400 |
| a | = | 0.009743 |