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440x=x\times 1242-400\times 1242
Variable x cannot be equal to 0 since division by zero is not defined. Multiply both sides of the equation by 400x, the least common multiple of 400,x.
440x=x\times 1242-496800
Multiply -400 and 1242 to get -496800.
440x-x\times 1242=-496800
Subtract x\times 1242 from both sides.
-802x=-496800
Combine 440x and -x\times 1242 to get -802x.
x=\frac{-496800}{-802}
Divide both sides by -802.
x=\frac{248400}{401}
Reduce the fraction \frac{-496800}{-802} to lowest terms by extracting and canceling out -2.