Total of the 10 numbers = 10 × 12 = 120.
Sum of the three removed numbers = 5 + 15 + 20 = 40.
Remaining sum after removal = 120 − 40 = 80.
Number of values becomes 10 − 3 + 1 = 8.
New average = 13, so 80 + x = 8 × 13 = 104.
x = 104 − 80 = 24.
Final Answer: 24