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= 140 / 7 = 20
5.4200 (26-ta) = 2.4200 (ta-5)
21000 (26-ta) = 8400 (ta-5)
546000 - 21000ta = 8400ta - 42000
-21000ta - 84000 ta = -42000-546000
-105000ta = - 588000
ta = - 0.21