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2x+40=5x+4
We move all terms to the left:
2x+40-(5x+4)=0
We get rid of parentheses
2x-5x-4+40=0
We add all the numbers together, and all the variables
-3x+36=0
We move all terms containing x to the left, all other terms to the right
-3x=-36
x=-36/-3
x=+12
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