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32t+31=3t+60
We move all terms to the left:
32t+31-(3t+60)=0
We get rid of parentheses
32t-3t-60+31=0
We add all the numbers together, and all the variables
29t-29=0
We move all terms containing t to the left, all other terms to the right
29t=29
t=29/29
t=1
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