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8.3x+12=136.5
We move all terms to the left:
8.3x+12-(136.5)=0
We add all the numbers together, and all the variables
8.3x-124.5=0
We move all terms containing x to the left, all other terms to the right
8.3x=124.5
x=124.5/8.3
x=14+1/1
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