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12.4=x-8.3
We move all terms to the left:
12.4-(x-8.3)=0
We get rid of parentheses
-x+8.3+12.4=0
We add all the numbers together, and all the variables
-1x+20.7=0
We move all terms containing x to the left, all other terms to the right
-x=-20.7
x=-20.7/-1
x=20+0.7/1
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