| 1334000 | ( | a | ÷ | 365 | ) | × | 144 | = | 400000 |
| Left side of the equation = | 192096000 | ( | a | ÷ | 365 | ) |
| 192096000 | ( | a | ÷ | 365 | ) | = | 400000 |
| Left side of the equation = | 192096000 | a | ÷ | 365 |
| = | 38419200 73 | a |
38419200 73 | a | = | 400000 |
| a | = | 400000 | ÷ | 38419200 73 |
| = | 400000 | × | 73 38419200 |
| = | 125 | × | 73 12006 |
| a | = | 9125 12006 |
| a | = | 0.760037 |