<|im_start|>system
You are a helpful assistant. You first thinks about the reasoning process in the mind and then provides the user with the answer.<|im_end|>
<|im_start|>user
Using the numbers [2, 5, 31, 71], can you create an equation that equals 23 using basic arithmetic operations (+, -, *, /)? You can use each number only once and share your equation along with your solution in a step-by-step process. Please show your work in <think> </think> tags. And finally, provide your final equation and answer in <answer> </answer> tags, for example <answer> (71 - 5) * 2 = 142 </answer>.<|im_end|>
<|im_start|>assistant
Let me solve this step by step.
<think>