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38150 x 12 x (9 : 12 )
457800 x 0,7
654000
1). (9/12 x 12/100 x tab) + tab = 3.815.000
(9/100tab)+ tab = 3.815.000
109/100 tab = 3.815.000
tab = 3.815.000 x 100/109
= 3.500.000
jadi tab. awal = 3.500.000