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44=s/4+40
We move all terms to the left:
44-(s/4+40)=0
We get rid of parentheses
-s/4-40+44=0
We multiply all the terms by the denominator
-s-40*4+44*4=0
We add all the numbers together, and all the variables
-1s+16=0
We move all terms containing s to the left, all other terms to the right
-s=-16
s=-16/-1
s=+16
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