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x+.05x=139174
We move all terms to the left:
x+.05x-(139174)=0
We add all the numbers together, and all the variables
1.05x-139174=0
We move all terms containing x to the left, all other terms to the right
1.05x=139174
x=139174/1.05
x=132546+0.699999999983/1.05
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