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3=d/26-1
We move all terms to the left:
3-(d/26-1)=0
We get rid of parentheses
-d/26+1+3=0
We multiply all the terms by the denominator
-d+1*26+3*26=0
We add all the numbers together, and all the variables
-1d+104=0
We move all terms containing d to the left, all other terms to the right
-d=-104
d=-104/-1
d=+104
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