Tīpoka ki ngā ihirangi matua
Whakaoti mō B
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Tautapa B
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Tohaina

B=\frac{140\times 2}{76-37-7}
Whakawehe 140 ki te \frac{76-37-7}{2} mā te whakarea 140 ki te tau huripoki o \frac{76-37-7}{2}.
B=\frac{280}{76-37-7}
Whakareatia te 140 ki te 2, ka 280.
B=\frac{280}{39-7}
Tangohia te 37 i te 76, ka 39.
B=\frac{280}{32}
Tangohia te 7 i te 39, ka 32.
B=\frac{35}{4}
Whakahekea te hautanga \frac{280}{32} ki ōna wāhi pāpaku rawa mā te tango me te whakakore i te 8.