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\frac{2190000\times \frac{75}{365}}{100}
Multiply 40000 and 54.75 to get 2190000.
\frac{2190000\times \frac{15}{73}}{100}
Reduce the fraction \frac{75}{365} to lowest terms by extracting and canceling out 5.
\frac{\frac{2190000\times 15}{73}}{100}
Express 2190000\times \frac{15}{73} as a single fraction.
\frac{\frac{32850000}{73}}{100}
Multiply 2190000 and 15 to get 32850000.
\frac{450000}{100}
Divide 32850000 by 73 to get 450000.
4500
Divide 450000 by 100 to get 4500.