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7a+4=3a+40
We move all terms to the left:
7a+4-(3a+40)=0
We get rid of parentheses
7a-3a-40+4=0
We add all the numbers together, and all the variables
4a-36=0
We move all terms containing a to the left, all other terms to the right
4a=36
a=36/4
a=9
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