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7x+40=2x+23
We move all terms to the left:
7x+40-(2x+23)=0
We get rid of parentheses
7x-2x-23+40=0
We add all the numbers together, and all the variables
5x+17=0
We move all terms containing x to the left, all other terms to the right
5x=-17
x=-17/5
x=-3+2/5
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