TeX Quellcode:

\begin{array}{rclcl} 100\,\% &\widehat{=}& 180 \;\text{m}^2 \cr\cr 20 \,\% &\widehat{=}& \dfrac{180\;\text{m}^2}{5} &=& 36 \;\text{m}^2 \end{array}