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4x-40=-14x+14=
We move all terms to the left:
4x-40-(-14x+14)=0
We get rid of parentheses
4x+14x-14-40=0
We add all the numbers together, and all the variables
18x-54=0
We move all terms containing x to the left, all other terms to the right
18x=54
x=54/18
x=3
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