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97.25=x+20.75
We move all terms to the left:
97.25-(x+20.75)=0
We get rid of parentheses
-x-20.75+97.25=0
We add all the numbers together, and all the variables
-1x+76.5=0
We move all terms containing x to the left, all other terms to the right
-x=-76.5
x=-76.5/-1
x=76+0.5/1
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