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a/5+3=23
We move all terms to the left:
a/5+3-(23)=0
We add all the numbers together, and all the variables
a/5-20=0
We multiply all the terms by the denominator
a-20*5=0
We add all the numbers together, and all the variables
a-100=0
We move all terms containing a to the left, all other terms to the right
a=100
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