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