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120=4x-40
We move all terms to the left:
120-(4x-40)=0
We get rid of parentheses
-4x+40+120=0
We add all the numbers together, and all the variables
-4x+160=0
We move all terms containing x to the left, all other terms to the right
-4x=-160
x=-160/-4
x=+40
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