x-40%=173.35 what is x

Expressing 40% as a decimal (.40), we have

x - .40 = 173.75    add .40 to both sides

x = 174.15

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However, I think your question might have been:

x - .40x = 173.74

So

.60x = 173.75      divide both sides by .60

x = about 289.58