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4(3c+1)=40
We move all terms to the left:
4(3c+1)-(40)=0
We multiply parentheses
12c+4-40=0
We add all the numbers together, and all the variables
12c-36=0
We move all terms containing c to the left, all other terms to the right
12c=36
c=36/12
c=3
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