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8s-40=s+37
We move all terms to the left:
8s-40-(s+37)=0
We get rid of parentheses
8s-s-37-40=0
We add all the numbers together, and all the variables
7s-77=0
We move all terms containing s to the left, all other terms to the right
7s=77
s=77/7
s=11
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