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122.72=x+.05x
We move all terms to the left:
122.72-(x+.05x)=0
We add all the numbers together, and all the variables
-(+1.05x)+122.72=0
We get rid of parentheses
-1.05x+122.72=0
We move all terms containing x to the left, all other terms to the right
-1.05x=-122.72
x=-122.72/-1.05
x=116+0.91999999999999/1.05
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