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180=40p+60
We move all terms to the left:
180-(40p+60)=0
We get rid of parentheses
-40p-60+180=0
We add all the numbers together, and all the variables
-40p+120=0
We move all terms containing p to the left, all other terms to the right
-40p=-120
p=-120/-40
p=+3
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