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tr/80 =60/120
tr.120= 4800
tr = 4800/120
tr = 40
120-32/212-32 = tb-20/130-20
88/180 = tb-20/110
88.110 = (tb-20) 180
9.680 = 180tb - 3.600
9.680+3.600 = 180tb
13.280/180 = tb
tb = 73,7 atau 74