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100a-12=40a+4
We move all terms to the left:
100a-12-(40a+4)=0
We get rid of parentheses
100a-40a-4-12=0
We add all the numbers together, and all the variables
60a-16=0
We move all terms containing a to the left, all other terms to the right
60a=16
a=16/60
a=4/15
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