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40.9=13.9p+13.1
We move all terms to the left:
40.9-(13.9p+13.1)=0
We get rid of parentheses
-13.9p-13.1+40.9=0
We add all the numbers together, and all the variables
-13.9p+27.8=0
We move all terms containing p to the left, all other terms to the right
-13.9p=-27.8
p=-27.8/-13.9
p=+2
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