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=140-0.40P
We move all terms to the left:
-(140-0.40P)=0
We add all the numbers together, and all the variables
-(-0.4P+140)=0
We get rid of parentheses
0.4P-140=0
We move all terms containing P to the left, all other terms to the right
0.4P=140
P=140/0.4
P=350
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