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How do i find the first number in the equipment line with the straight line method. They say it us $ 8 8 0 0

How do i find the first number in the equipment line with the straight line method. They say it us $ 8800 but how did they get that number? Im sure its easier than i think and I just need a new or smarter set if eyes to point out what im not seeing :) Im seriously stressing cuz i have a test next week and this stuff is the only thing im struggling with. I appreciate any help you can give me!!
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