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13=x/4-5
We move all terms to the left:
13-(x/4-5)=0
We get rid of parentheses
-x/4+5+13=0
We multiply all the terms by the denominator
-x+5*4+13*4=0
We add all the numbers together, and all the variables
-1x+72=0
We move all terms containing x to the left, all other terms to the right
-x=-72
x=-72/-1
x=+72
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