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61=28+m
We move all terms to the left:
61-(28+m)=0
We add all the numbers together, and all the variables
-(m+28)+61=0
We get rid of parentheses
-m-28+61=0
We add all the numbers together, and all the variables
-1m+33=0
We move all terms containing m to the left, all other terms to the right
-m=-33
m=-33/-1
m=+33
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