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158x+40=167x-140
We move all terms to the left:
158x+40-(167x-140)=0
We get rid of parentheses
158x-167x+140+40=0
We add all the numbers together, and all the variables
-9x+180=0
We move all terms containing x to the left, all other terms to the right
-9x=-180
x=-180/-9
x=+20
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