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76=3x-44
We move all terms to the left:
76-(3x-44)=0
We get rid of parentheses
-3x+44+76=0
We add all the numbers together, and all the variables
-3x+120=0
We move all terms containing x to the left, all other terms to the right
-3x=-120
x=-120/-3
x=+40
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