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4a=7a-96
We move all terms to the left:
4a-(7a-96)=0
We get rid of parentheses
4a-7a+96=0
We add all the numbers together, and all the variables
-3a+96=0
We move all terms containing a to the left, all other terms to the right
-3a=-96
a=-96/-3
a=+32
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