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v+92=3v-40
We move all terms to the left:
v+92-(3v-40)=0
We get rid of parentheses
v-3v+40+92=0
We add all the numbers together, and all the variables
-2v+132=0
We move all terms containing v to the left, all other terms to the right
-2v=-132
v=-132/-2
v=+66
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