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39.95+.32n+9.80=70.23
We move all terms to the left:
39.95+.32n+9.80-(70.23)=0
We add all the numbers together, and all the variables
.32n-20.48=0
We move all terms containing n to the left, all other terms to the right
.32n=20.48
n=20.48/.32
n=64
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