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What is the value of x in the diagram below?

Write two subtraction equations that are equivalent to 5 + 12 = 17.

Axel follows these steps to divide 40 by 9: start with 40. 1. divide by 9 and write down the remainder. 2. write a zero after the remainder. 3. repeat steps 1 and 2 until you have a remainder of zero. examine his work, and then complete the statements below.