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76=2a+12
We move all terms to the left:
76-(2a+12)=0
We get rid of parentheses
-2a-12+76=0
We add all the numbers together, and all the variables
-2a+64=0
We move all terms containing a to the left, all other terms to the right
-2a=-64
a=-64/-2
a=+32
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