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71=3u+17
We move all terms to the left:
71-(3u+17)=0
We get rid of parentheses
-3u-17+71=0
We add all the numbers together, and all the variables
-3u+54=0
We move all terms containing u to the left, all other terms to the right
-3u=-54
u=-54/-3
u=+18
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