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40=x/5+14
We move all terms to the left:
40-(x/5+14)=0
We get rid of parentheses
-x/5-14+40=0
We multiply all the terms by the denominator
-x-14*5+40*5=0
We add all the numbers together, and all the variables
-1x+130=0
We move all terms containing x to the left, all other terms to the right
-x=-130
x=-130/-1
x=+130
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