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40p-46=54p-88
We move all terms to the left:
40p-46-(54p-88)=0
We get rid of parentheses
40p-54p+88-46=0
We add all the numbers together, and all the variables
-14p+42=0
We move all terms containing p to the left, all other terms to the right
-14p=-42
p=-42/-14
p=+3
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