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1x+76=3x+40
We move all terms to the left:
1x+76-(3x+40)=0
We add all the numbers together, and all the variables
x-(3x+40)+76=0
We get rid of parentheses
x-3x-40+76=0
We add all the numbers together, and all the variables
-2x+36=0
We move all terms containing x to the left, all other terms to the right
-2x=-36
x=-36/-2
x=+18
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