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d + 23 = 40. Whenever you have an = sign, you have to follow one rule: whatever you do on one side of the = sign, you must do on the other side as well. Here, we will subtract 23 from both sides. Now the equation is d + 23 - 23 = 40 - 23. The +23 and -23 on the left side of the = sign cancel, so d = 40 - 23. 40 - 23 = 17, so d = 17.
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