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31=v/4+12
We move all terms to the left:
31-(v/4+12)=0
We get rid of parentheses
-v/4-12+31=0
We multiply all the terms by the denominator
-v-12*4+31*4=0
We add all the numbers together, and all the variables
-1v+76=0
We move all terms containing v to the left, all other terms to the right
-v=-76
v=-76/-1
v=+76
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