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40=4d-40
We move all terms to the left:
40-(4d-40)=0
We get rid of parentheses
-4d+40+40=0
We add all the numbers together, and all the variables
-4d+80=0
We move all terms containing d to the left, all other terms to the right
-4d=-80
d=-80/-4
d=+20
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