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=39.46+0.25C
We move all terms to the left:
-(39.46+0.25C)=0
We add all the numbers together, and all the variables
-(0.25C+39.46)=0
We get rid of parentheses
-0.25C-39.46=0
We move all terms containing C to the left, all other terms to the right
-0.25C=39.46
C=39.46/-0.25
C=-157+0.21/0.25
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