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8a+40=3a-21
We move all terms to the left:
8a+40-(3a-21)=0
We get rid of parentheses
8a-3a+21+40=0
We add all the numbers together, and all the variables
5a+61=0
We move all terms containing a to the left, all other terms to the right
5a=-61
a=-61/5
a=-12+1/5
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