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61=54+m
We move all terms to the left:
61-(54+m)=0
We add all the numbers together, and all the variables
-(m+54)+61=0
We get rid of parentheses
-m-54+61=0
We add all the numbers together, and all the variables
-1m+7=0
We move all terms containing m to the left, all other terms to the right
-m=-7
m=-7/-1
m=+7
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