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(C)=3C+40
We move all terms to the left:
(C)-(3C+40)=0
We get rid of parentheses
C-3C-40=0
We add all the numbers together, and all the variables
-2C-40=0
We move all terms containing C to the left, all other terms to the right
-2C=40
C=40/-2
C=-20
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