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40+9x-2=12x+5
We move all terms to the left:
40+9x-2-(12x+5)=0
We add all the numbers together, and all the variables
9x-(12x+5)+38=0
We get rid of parentheses
9x-12x-5+38=0
We add all the numbers together, and all the variables
-3x+33=0
We move all terms containing x to the left, all other terms to the right
-3x=-33
x=-33/-3
x=+11
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