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138+27x=47+40x
We move all terms to the left:
138+27x-(47+40x)=0
We add all the numbers together, and all the variables
27x-(40x+47)+138=0
We get rid of parentheses
27x-40x-47+138=0
We add all the numbers together, and all the variables
-13x+91=0
We move all terms containing x to the left, all other terms to the right
-13x=-91
x=-91/-13
x=+7
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