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12x-221=3x-14
We move all terms to the left:
12x-221-(3x-14)=0
We get rid of parentheses
12x-3x+14-221=0
We add all the numbers together, and all the variables
9x-207=0
We move all terms containing x to the left, all other terms to the right
9x=207
x=207/9
x=23
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