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12x+23=14x-17
We move all terms to the left:
12x+23-(14x-17)=0
We get rid of parentheses
12x-14x+17+23=0
We add all the numbers together, and all the variables
-2x+40=0
We move all terms containing x to the left, all other terms to the right
-2x=-40
x=-40/-2
x=+20
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