<em>$ 22400</em>
<em>$64000×35% =</em>
<em>= $64000×35/100</em>
<em>= $640×35</em>
<em>= $ 22400</em>
If is divided by , then for some polynomials . Moreover, (because ), so there exists such that for all . But if we calculate , it turns out that , so .