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3186=40p+27
We move all terms to the left:
3186-(40p+27)=0
We get rid of parentheses
-40p-27+3186=0
We add all the numbers together, and all the variables
-40p+3159=0
We move all terms containing p to the left, all other terms to the right
-40p=-3159
p=-3159/-40
p=78+39/40
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