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4a+17=a+40
We move all terms to the left:
4a+17-(a+40)=0
We get rid of parentheses
4a-a-40+17=0
We add all the numbers together, and all the variables
3a-23=0
We move all terms containing a to the left, all other terms to the right
3a=23
a=23/3
a=7+2/3
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