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x-0.04x=0.4
We move all terms to the left:
x-0.04x-(0.4)=0
We add all the numbers together, and all the variables
0.96x-0.4=0
We move all terms containing x to the left, all other terms to the right
0.96x=0.4
x=0.4/0.96
x=0.4/0.96
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