No, no. It's multiplying the cosine. You have -220 times the cos(?). You would like to get rid of the -220, because it's preventing you from getting the cos(?) all on one side, with everything else on the other. So, how do you "reverse" multiplication?
Well, in the first case, you would probably write 0.67 instead of 0.6, but you have the right idea. Incidentally, because you are dividing a positive by a negative, the final result should be what: positive or negative?