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40p-27p+8p-14p+3p=40
We move all terms to the left:
40p-27p+8p-14p+3p-(40)=0
We add all the numbers together, and all the variables
10p-40=0
We move all terms containing p to the left, all other terms to the right
10p=40
p=40/10
p=4
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