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(13x-2)=40
We move all terms to the left:
(13x-2)-(40)=0
We get rid of parentheses
13x-2-40=0
We add all the numbers together, and all the variables
13x-42=0
We move all terms containing x to the left, all other terms to the right
13x=42
x=42/13
x=3+3/13
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