$$ \begin{aligned} 20\cdot12 &= 13x&& \text{move the $ \color{blue}{ 13x } $ to the left side} \\[1 em]240-13x &= 0&& \text{ move the constants to the right } \\[1 em]-13x &= -240&& \text{ divide both sides by $ -13 $ } \\[1 em]x &= \frac{-240}{-13}&& \\[1 em]x &= \frac{240}{13}&& \\[1 em] \end{aligned} $$
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