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40=0.05x+12.75
We move all terms to the left:
40-(0.05x+12.75)=0
We get rid of parentheses
-0.05x-12.75+40=0
We add all the numbers together, and all the variables
-0.05x+27.25=0
We move all terms containing x to the left, all other terms to the right
-0.05x=-27.25
x=-27.25/-0.05
x=+545
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