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3520=40c+2200
We move all terms to the left:
3520-(40c+2200)=0
We get rid of parentheses
-40c-2200+3520=0
We add all the numbers together, and all the variables
-40c+1320=0
We move all terms containing c to the left, all other terms to the right
-40c=-1320
c=-1320/-40
c=+33
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