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39=7l+4
We move all terms to the left:
39-(7l+4)=0
We get rid of parentheses
-7l-4+39=0
We add all the numbers together, and all the variables
-7l+35=0
We move all terms containing l to the left, all other terms to the right
-7l=-35
l=-35/-7
l=+5
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