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7x+40=9x+4
We move all terms to the left:
7x+40-(9x+4)=0
We get rid of parentheses
7x-9x-4+40=0
We add all the numbers together, and all the variables
-2x+36=0
We move all terms containing x to the left, all other terms to the right
-2x=-36
x=-36/-2
x=+18
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