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9x-40=7x-37=3x+23
We move all terms to the left:
9x-40-(7x-37)=0
We get rid of parentheses
9x-7x+37-40=0
We add all the numbers together, and all the variables
2x-3=0
We move all terms containing x to the left, all other terms to the right
2x=3
x=3/2
x=1+1/2
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