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40=7t+5
We move all terms to the left:
40-(7t+5)=0
We get rid of parentheses
-7t-5+40=0
We add all the numbers together, and all the variables
-7t+35=0
We move all terms containing t to the left, all other terms to the right
-7t=-35
t=-35/-7
t=+5
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