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40=12+v
We move all terms to the left:
40-(12+v)=0
We add all the numbers together, and all the variables
-(v+12)+40=0
We get rid of parentheses
-v-12+40=0
We add all the numbers together, and all the variables
-1v+28=0
We move all terms containing v to the left, all other terms to the right
-v=-28
v=-28/-1
v=+28
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