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40a+60=1.3
We move all terms to the left:
40a+60-(1.3)=0
We add all the numbers together, and all the variables
40a+58.7=0
We move all terms containing a to the left, all other terms to the right
40a=-58.7
a=-58.7/40
a=-1+6.9259259259259/14.814814814815
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