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13+x/4=40
We move all terms to the left:
13+x/4-(40)=0
We add all the numbers together, and all the variables
x/4-27=0
We multiply all the terms by the denominator
x-27*4=0
We add all the numbers together, and all the variables
x-108=0
We move all terms containing x to the left, all other terms to the right
x=108
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