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(C)=40C+76
We move all terms to the left:
(C)-(40C+76)=0
We get rid of parentheses
C-40C-76=0
We add all the numbers together, and all the variables
-39C-76=0
We move all terms containing C to the left, all other terms to the right
-39C=76
C=76/-39
C=-1+37/39
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