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27a+36=8a-40
We move all terms to the left:
27a+36-(8a-40)=0
We get rid of parentheses
27a-8a+40+36=0
We add all the numbers together, and all the variables
19a+76=0
We move all terms containing a to the left, all other terms to the right
19a=-76
a=-76/19
a=-4
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