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40 = (3/4)*x-32 // - (3/4)*x-32
32-((3/4)*x)+40 = 0
(-3/4)*x+32+40 = 0
72-3/4*x = 0 // - 72
-3/4*x = -72 // : -3/4
x = -72/(-3/4)
x = 96
x = 96
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