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96=163-u
We move all terms to the left:
96-(163-u)=0
We add all the numbers together, and all the variables
-(-1u+163)+96=0
We get rid of parentheses
1u-163+96=0
We add all the numbers together, and all the variables
u-67=0
We move all terms containing u to the left, all other terms to the right
u=67
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