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\frac{400000}{15}=\frac{p\times 1.5}{1.5}
Expand \frac{40000}{1.5} by multiplying both numerator and the denominator by 10.
\frac{80000}{3}=\frac{p\times 1.5}{1.5}
Reduce the fraction \frac{400000}{15} to lowest terms by extracting and canceling out 5.
\frac{80000}{3}=p
Cancel out 1.5 and 1.5.
p=\frac{80000}{3}
Swap sides so that all variable terms are on the left hand side.