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1850 ÷ 25 + 1440 ÷ 40 - k + 40 × 5 = 1620 ÷ 18 × 234 ÷ 39
74 + 36 - k + 200 = 90 × 6
74 + 36 - k + 200 = 540
310 - k = 540
k = 310 - 540
k = -230
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