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x+.05x=31.29
We move all terms to the left:
x+.05x-(31.29)=0
We add all the numbers together, and all the variables
1.05x-31.29=0
We move all terms containing x to the left, all other terms to the right
1.05x=31.29
x=31.29/1.05
x=29+0.84/1.05
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