$$ \begin{aligned} a &= 9000\cdot(1+\frac{40}{100})\cdot2&& \text{multiply ALL terms by } \color{blue}{ 100 }. \\[1 em]100a &= 1009000\cdot(1+\frac{40}{100})\cdot2&& \text{cancel out the denominators} \\[1 em]100a &= 1800000&& \text{ divide both sides by $ 100 $ } \\[1 em]a &= \frac{1800000}{100}&& \\[1 em]a &= 18000&& \\[1 em] \end{aligned} $$

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