| ( | 81 500 | y | − | 600 | ) | ÷ | 1000 | = | ( | 1605 | − | 37 100 | y | ) | ÷ | 2500 |
| Left side of the equation = | 81 500 | y | × | 1 1000 | − | 600 | × | 1 1000 |
| = | 81 500000 | y | − | 3 5 |
81 500000 | y | − | 3 5 | = | ( | 1605 | − | 37 100 | y | ) | ÷ | 2500 |
| Right side of the equation = | 1605 | × | 1 2500 | − | 37 100 | y | × | 1 2500 |
| = | 321 500 | − | 37 250000 | y |
81 500000 | y | − | 3 5 | = | 321 500 | − | 37 250000 | y |
81 500000 | y | + | 37 250000 | y | = | 321 500 | + | 3 5 |