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s/5+32=40
We move all terms to the left:
s/5+32-(40)=0
We add all the numbers together, and all the variables
s/5-8=0
We multiply all the terms by the denominator
s-8*5=0
We add all the numbers together, and all the variables
s-40=0
We move all terms containing s to the left, all other terms to the right
s=40
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