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40x=5x+4
We move all terms to the left:
40x-(5x+4)=0
We get rid of parentheses
40x-5x-4=0
We add all the numbers together, and all the variables
35x-4=0
We move all terms containing x to the left, all other terms to the right
35x=4
x=4/35
x=4/35
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