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864=12s+60
We move all terms to the left:
864-(12s+60)=0
We get rid of parentheses
-12s-60+864=0
We add all the numbers together, and all the variables
-12s+804=0
We move all terms containing s to the left, all other terms to the right
-12s=-804
s=-804/-12
s=+67
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