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=28+23P
We move all terms to the left:
-(28+23P)=0
We add all the numbers together, and all the variables
-(23P+28)=0
We get rid of parentheses
-23P-28=0
We move all terms containing P to the left, all other terms to the right
-23P=28
P=28/-23
P=-1+5/23
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