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40+3.5x=71.5
We move all terms to the left:
40+3.5x-(71.5)=0
We add all the numbers together, and all the variables
3.5x-31.5=0
We move all terms containing x to the left, all other terms to the right
3.5x=31.5
x=31.5/3.5
x=9
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