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1.4n=3.23
We move all terms to the left:
1.4n-(3.23)=0
We add all the numbers together, and all the variables
1.4n-3.23=0
We move all terms containing n to the left, all other terms to the right
1.4n=3.23
n=3.23/1.4
n=2+0.43/1.4
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