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78=40+j
We move all terms to the left:
78-(40+j)=0
We add all the numbers together, and all the variables
-(j+40)+78=0
We get rid of parentheses
-j-40+78=0
We add all the numbers together, and all the variables
-1j+38=0
We move all terms containing j to the left, all other terms to the right
-j=-38
j=-38/-1
j=+38
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