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40=82n-3
We move all terms to the left:
40-(82n-3)=0
We get rid of parentheses
-82n+3+40=0
We add all the numbers together, and all the variables
-82n+43=0
We move all terms containing n to the left, all other terms to the right
-82n=-43
n=-43/-82
n=43/82
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