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-12x+27=-3x-40
We move all terms to the left:
-12x+27-(-3x-40)=0
We get rid of parentheses
-12x+3x+40+27=0
We add all the numbers together, and all the variables
-9x+67=0
We move all terms containing x to the left, all other terms to the right
-9x=-67
x=-67/-9
x=7+4/9
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