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138=7x-44
We move all terms to the left:
138-(7x-44)=0
We get rid of parentheses
-7x+44+138=0
We add all the numbers together, and all the variables
-7x+182=0
We move all terms containing x to the left, all other terms to the right
-7x=-182
x=-182/-7
x=+26
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