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94=s/5+86
We move all terms to the left:
94-(s/5+86)=0
We get rid of parentheses
-s/5-86+94=0
We multiply all the terms by the denominator
-s-86*5+94*5=0
We add all the numbers together, and all the variables
-1s+40=0
We move all terms containing s to the left, all other terms to the right
-s=-40
s=-40/-1
s=+40
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