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4(3a+1)=40
We move all terms to the left:
4(3a+1)-(40)=0
We multiply parentheses
12a+4-40=0
We add all the numbers together, and all the variables
12a-36=0
We move all terms containing a to the left, all other terms to the right
12a=36
a=36/12
a=3
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