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106+4.95x=239.65
We move all terms to the left:
106+4.95x-(239.65)=0
We add all the numbers together, and all the variables
4.95x-133.65=0
We move all terms containing x to the left, all other terms to the right
4.95x=133.65
x=133.65/4.95
x=27
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