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27=5x-40
We move all terms to the left:
27-(5x-40)=0
We get rid of parentheses
-5x+40+27=0
We add all the numbers together, and all the variables
-5x+67=0
We move all terms containing x to the left, all other terms to the right
-5x=-67
x=-67/-5
x=13+2/5
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