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23=s/5+17
We move all terms to the left:
23-(s/5+17)=0
We get rid of parentheses
-s/5-17+23=0
We multiply all the terms by the denominator
-s-17*5+23*5=0
We add all the numbers together, and all the variables
-1s+30=0
We move all terms containing s to the left, all other terms to the right
-s=-30
s=-30/-1
s=+30
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