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273=40+x
We move all terms to the left:
273-(40+x)=0
We add all the numbers together, and all the variables
-(x+40)+273=0
We get rid of parentheses
-x-40+273=0
We add all the numbers together, and all the variables
-1x+233=0
We move all terms containing x to the left, all other terms to the right
-x=-233
x=-233/-1
x=+233
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