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-163+13x=5x+101
We move all terms to the left:
-163+13x-(5x+101)=0
We get rid of parentheses
13x-5x-101-163=0
We add all the numbers together, and all the variables
8x-264=0
We move all terms containing x to the left, all other terms to the right
8x=264
x=264/8
x=33
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