To solve the equation \( 9.8 (x - 2.14) = 53.9 \), you should first isolate the expression inside the parentheses. The first step is to divide both sides by 9.8 to eliminate that coefficient from the left side.
So, the correct first step is:
Divide both sides by 9.8.
This simplifies the equation and allows you to solve for \( x \) more easily.