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261=182-u
We move all terms to the left:
261-(182-u)=0
We add all the numbers together, and all the variables
-(-1u+182)+261=0
We get rid of parentheses
1u-182+261=0
We add all the numbers together, and all the variables
u+79=0
We move all terms containing u to the left, all other terms to the right
u=-79
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