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5x=13x-40
We move all terms to the left:
5x-(13x-40)=0
We get rid of parentheses
5x-13x+40=0
We add all the numbers together, and all the variables
-8x+40=0
We move all terms containing x to the left, all other terms to the right
-8x=-40
x=-40/-8
x=+5
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