$$\frac{j}{26}+137 = 141$$
Answer
$$ j = 104 $$
Explanation
$$ \begin{aligned} \frac{j}{26}+137 &= 141&& \text{multiply ALL terms by } \color{blue}{ 26 }. \\[1 em]26 \cdot \frac{j}{26}+26\cdot137 &= 26\cdot141&& \text{cancel out the denominators} \\[1 em]j+3562 &= 3666&& \text{ move 3562 to the right } \\[1 em]j &= 3666-3562&& \\[1 em]j &= 104&& \\[1 em]j &= 104&& \\[1 em] \end{aligned} $$
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