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12x+26=7x-14
We move all terms to the left:
12x+26-(7x-14)=0
We get rid of parentheses
12x-7x+14+26=0
We add all the numbers together, and all the variables
5x+40=0
We move all terms containing x to the left, all other terms to the right
5x=-40
x=-40/5
x=-8
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