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2.50s+12.33=40
We move all terms to the left:
2.50s+12.33-(40)=0
We add all the numbers together, and all the variables
2.50s-27.67=0
We move all terms containing s to the left, all other terms to the right
2.50s=27.67
s=27.67/2.50
s=11+0.17/2.50
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