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40-5p=3p+8
We move all terms to the left:
40-5p-(3p+8)=0
We get rid of parentheses
-5p-3p-8+40=0
We add all the numbers together, and all the variables
-8p+32=0
We move all terms containing p to the left, all other terms to the right
-8p=-32
p=-32/-8
p=+4
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