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-40+12x=15x+23
We move all terms to the left:
-40+12x-(15x+23)=0
We get rid of parentheses
12x-15x-23-40=0
We add all the numbers together, and all the variables
-3x-63=0
We move all terms containing x to the left, all other terms to the right
-3x=63
x=63/-3
x=-21
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