Above-gap energy is recorded as excess in the toy ledger. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
A higher-frequency photon has more energy than the gap
Frequency 4 hertz gives photon energy 8 joules.
E=2⋅4=8J
The extra energy is a ledger entry, not a new level
The gap uses 6 joules, leaving excess 2 joules in this toy accounting.