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12a+14=5a+60
We move all terms to the left:
12a+14-(5a+60)=0
We get rid of parentheses
12a-5a-60+14=0
We add all the numbers together, and all the variables
7a-46=0
We move all terms containing a to the left, all other terms to the right
7a=46
a=46/7
a=6+4/7
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