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400=x+203.5
We move all terms to the left:
400-(x+203.5)=0
We get rid of parentheses
-x-203.5+400=0
We add all the numbers together, and all the variables
-1x+196.5=0
We move all terms containing x to the left, all other terms to the right
-x=-196.5
x=-196.5/-1
x=196+0.5/1
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