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14a+40=4a+110
We move all terms to the left:
14a+40-(4a+110)=0
We get rid of parentheses
14a-4a-110+40=0
We add all the numbers together, and all the variables
10a-70=0
We move all terms containing a to the left, all other terms to the right
10a=70
a=70/10
a=7
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