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4n+40=5n+23
We move all terms to the left:
4n+40-(5n+23)=0
We get rid of parentheses
4n-5n-23+40=0
We add all the numbers together, and all the variables
-1n+17=0
We move all terms containing n to the left, all other terms to the right
-n=-17
n=-17/-1
n=+17
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