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1=x/40-2
We move all terms to the left:
1-(x/40-2)=0
We get rid of parentheses
-x/40+2+1=0
We multiply all the terms by the denominator
-x+2*40+1*40=0
We add all the numbers together, and all the variables
-1x+120=0
We move all terms containing x to the left, all other terms to the right
-x=-120
x=-120/-1
x=+120
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