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39.95+.32x-9.80=70.23
We move all terms to the left:
39.95+.32x-9.80-(70.23)=0
We add all the numbers together, and all the variables
.32x-40.08=0
We move all terms containing x to the left, all other terms to the right
.32x=40.08
x=40.08/.32
x=125+0.08/.32
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