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(9x-17)+(12x-32)=140
We move all terms to the left:
(9x-17)+(12x-32)-(140)=0
We get rid of parentheses
9x+12x-17-32-140=0
We add all the numbers together, and all the variables
21x-189=0
We move all terms containing x to the left, all other terms to the right
21x=189
x=189/21
x=9
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