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8a+40=14a+4
We move all terms to the left:
8a+40-(14a+4)=0
We get rid of parentheses
8a-14a-4+40=0
We add all the numbers together, and all the variables
-6a+36=0
We move all terms containing a to the left, all other terms to the right
-6a=-36
a=-36/-6
a=+6
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