1. **State the problem:** We have two parallel lines cut by a transversal, creating angles $x + 139$ and $132^\circ$ on opposite sides of the transversal. 2. **Identify the relationship:** When two parallel lines are cut by a transversal, alternate interior angles are equal. 3. **Set up the equation:** Since $x + 139$ and $132$ are alternate interior angles, we have: $$x + 139 = 132$$ 4. **Solve for $x$:** $$x + 139 = 132$$ $$x = 132 - 139$$ $$x = -7$$ 5. **Interpretation:** The value of $x$ is $-7$ degrees, which means the angle expression $x + 139$ equals $132^\circ$ as given. **Final answer:** $$x = -7$$