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82.7=1.3s+13.8
We move all terms to the left:
82.7-(1.3s+13.8)=0
We get rid of parentheses
-1.3s-13.8+82.7=0
We add all the numbers together, and all the variables
-1.3s+68.9=0
We move all terms containing s to the left, all other terms to the right
-1.3s=-68.9
s=-68.9/-1.3
s=+53
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