Set up an equation that can be used to solve the problem. Solve the equation and determine the desired value. 
 At a boating and sports store, the cost of renting a personal watercraft is $53 per half hour, which includes a 6% sales tax. Determine the cost of a half hour rental before tax. 
 The equation is ?. The cost of a half hour rental is $? Per half hour.
 Type an equation using x as the variable.