exam Maths Puzzle Numerical Ability

x-0.04(x-10)=96.4

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Dear Tutor/or Tutors,
I would greatly appreciate it if you can help me solve the following problem and let me know how you did so;

5 more than two thirds of the number is the same as 3 less than one half of the number.

Thank You Very Much! An experienced accountant can prepare a tax return in 13 hours. A novice accountant can do the job in 20 hours. How long will it take them to do the job working together?