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40=2x-22
We move all terms to the left:
40-(2x-22)=0
We get rid of parentheses
-2x+22+40=0
We add all the numbers together, and all the variables
-2x+62=0
We move all terms containing x to the left, all other terms to the right
-2x=-62
x=-62/-2
x=+31
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