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3x+40=5x-12
We move all terms to the left:
3x+40-(5x-12)=0
We get rid of parentheses
3x-5x+12+40=0
We add all the numbers together, and all the variables
-2x+52=0
We move all terms containing x to the left, all other terms to the right
-2x=-52
x=-52/-2
x=+26
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