| 200000 | ( | a | ÷ | 365 | ) | × | 487 | = | 26000 |
| Left side of the equation = | 97400000 | ( | a | ÷ | 365 | ) |
| 97400000 | ( | a | ÷ | 365 | ) | = | 26000 |
| Left side of the equation = | 97400000 | a | ÷ | 365 |
| = | 19480000 73 | a |
19480000 73 | a | = | 26000 |
| a | = | 26000 | ÷ | 19480000 73 |
| = | 26000 | × | 73 19480000 |
| = | 13 | × | 73 9740 |
| a | = | 949 9740 |
| a | = | 0.097433 |