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140=25s+40
We move all terms to the left:
140-(25s+40)=0
We get rid of parentheses
-25s-40+140=0
We add all the numbers together, and all the variables
-25s+100=0
We move all terms containing s to the left, all other terms to the right
-25s=-100
s=-100/-25
s=+4
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