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12.2x=40.26
We move all terms to the left:
12.2x-(40.26)=0
We add all the numbers together, and all the variables
12.2x-40.26=0
We move all terms containing x to the left, all other terms to the right
12.2x=40.26
x=40.26/12.2
x=3+1/3.3333333333333
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