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400+(-2.8x)=363.6
We move all terms to the left:
400+(-2.8x)-(363.6)=0
We add all the numbers together, and all the variables
(-2.8x)+36.4=0
We get rid of parentheses
-2.8x+36.4=0
We move all terms containing x to the left, all other terms to the right
-2.8x=-36.4
x=-36.4/-2.8
x=+13
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