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40=f/3+3
We move all terms to the left:
40-(f/3+3)=0
We get rid of parentheses
-f/3-3+40=0
We multiply all the terms by the denominator
-f-3*3+40*3=0
We add all the numbers together, and all the variables
-1f+111=0
We move all terms containing f to the left, all other terms to the right
-f=-111
f=-111/-1
f=+111
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