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(S)=40+12S
We move all terms to the left:
(S)-(40+12S)=0
We add all the numbers together, and all the variables
S-(12S+40)=0
We get rid of parentheses
S-12S-40=0
We add all the numbers together, and all the variables
-11S-40=0
We move all terms containing S to the left, all other terms to the right
-11S=40
S=40/-11
S=-3+7/11
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