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40x=28x+217200
We move all terms to the left:
40x-(28x+217200)=0
We get rid of parentheses
40x-28x-217200=0
We add all the numbers together, and all the variables
12x-217200=0
We move all terms containing x to the left, all other terms to the right
12x=217200
x=217200/12
x=18100
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