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1.05x=76.86
We move all terms to the left:
1.05x-(76.86)=0
We add all the numbers together, and all the variables
1.05x-76.86=0
We move all terms containing x to the left, all other terms to the right
1.05x=76.86
x=76.86/1.05
x=73+0.21/1.05
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