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40-3x=9x+4
We move all terms to the left:
40-3x-(9x+4)=0
We get rid of parentheses
-3x-9x-4+40=0
We add all the numbers together, and all the variables
-12x+36=0
We move all terms containing x to the left, all other terms to the right
-12x=-36
x=-36/-12
x=+3
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