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40=4x-8
We move all terms to the left:
40-(4x-8)=0
We get rid of parentheses
-4x+8+40=0
We add all the numbers together, and all the variables
-4x+48=0
We move all terms containing x to the left, all other terms to the right
-4x=-48
x=-48/-4
x=+12
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