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31=40-c
We move all terms to the left:
31-(40-c)=0
We add all the numbers together, and all the variables
-(-1c+40)+31=0
We get rid of parentheses
1c-40+31=0
We add all the numbers together, and all the variables
c-9=0
We move all terms containing c to the left, all other terms to the right
c=9
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