Then it can be decomposed into 240000+240000× 24% = 297600.

Extracting the common factor of 240000, that is, 240000× (1+0.24) = 2976001,is the problem of replacing 240000. I have told you 297600, and I want you to find 240000 240000× (1+0.24) = 2977. Divided by 1 plus 24% equals 240000. Don't tell me that you don't know what is the basic multiplication of extracting ordinary primary schools. I sometimes forget it. . . .