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7m+14=2m+60
We move all terms to the left:
7m+14-(2m+60)=0
We get rid of parentheses
7m-2m-60+14=0
We add all the numbers together, and all the variables
5m-46=0
We move all terms containing m to the left, all other terms to the right
5m=46
m=46/5
m=9+1/5
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