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76.5=p-31.41
We move all terms to the left:
76.5-(p-31.41)=0
We get rid of parentheses
-p+31.41+76.5=0
We add all the numbers together, and all the variables
-1p+107.91=0
We move all terms containing p to the left, all other terms to the right
-p=-107.91
p=-107.91/-1
p=107+0.91/1
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