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Solve for R
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1.05R=9.61
Combine R and 0.05R to get 1.05R.
R=\frac{9.61}{1.05}
Divide both sides by 1.05.
R=\frac{961}{105}
Expand \frac{9.61}{1.05} by multiplying both numerator and the denominator by 100.