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40x+(1.5x*10)=61000
We move all terms to the left:
40x+(1.5x*10)-(61000)=0
We add all the numbers together, and all the variables
40x+(+1.5x*10)-61000=0
We get rid of parentheses
40x+1.5x*10-61000=0
We move all terms containing x to the left, all other terms to the right
40x+1.5x*10=61000
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