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28=40-u
We move all terms to the left:
28-(40-u)=0
We add all the numbers together, and all the variables
-(-1u+40)+28=0
We get rid of parentheses
1u-40+28=0
We add all the numbers together, and all the variables
u-12=0
We move all terms containing u to the left, all other terms to the right
u=12
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