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40=3z+14
We move all terms to the left:
40-(3z+14)=0
We get rid of parentheses
-3z-14+40=0
We add all the numbers together, and all the variables
-3z+26=0
We move all terms containing z to the left, all other terms to the right
-3z=-26
z=-26/-3
z=8+2/3
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