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38+7k=8k+12
We move all terms to the left:
38+7k-(8k+12)=0
We get rid of parentheses
7k-8k-12+38=0
We add all the numbers together, and all the variables
-1k+26=0
We move all terms containing k to the left, all other terms to the right
-k=-26
k=-26/-1
k=+26
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