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68=7x/400+40
We move all terms to the left:
68-(7x/400+40)=0
We get rid of parentheses
-7x/400-40+68=0
We multiply all the terms by the denominator
-7x-40*400+68*400=0
We add all the numbers together, and all the variables
-7x+11200=0
We move all terms containing x to the left, all other terms to the right
-7x=-11200
x=-11200/-7
x=+1600
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