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(120)=3F+12
We move all terms to the left:
(120)-(3F+12)=0
We get rid of parentheses
-3F-12+120=0
We add all the numbers together, and all the variables
-3F+108=0
We move all terms containing F to the left, all other terms to the right
-3F=-108
F=-108/-3
F=+36
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