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140=3m+35
We move all terms to the left:
140-(3m+35)=0
We get rid of parentheses
-3m-35+140=0
We add all the numbers together, and all the variables
-3m+105=0
We move all terms containing m to the left, all other terms to the right
-3m=-105
m=-105/-3
m=+35
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