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3x+17=5x-61
We move all terms to the left:
3x+17-(5x-61)=0
We get rid of parentheses
3x-5x+61+17=0
We add all the numbers together, and all the variables
-2x+78=0
We move all terms containing x to the left, all other terms to the right
-2x=-78
x=-78/-2
x=+39
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