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40=x/4+16
We move all terms to the left:
40-(x/4+16)=0
We get rid of parentheses
-x/4-16+40=0
We multiply all the terms by the denominator
-x-16*4+40*4=0
We add all the numbers together, and all the variables
-1x+96=0
We move all terms containing x to the left, all other terms to the right
-x=-96
x=-96/-1
x=+96
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