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12x+28=8x+40
We move all terms to the left:
12x+28-(8x+40)=0
We get rid of parentheses
12x-8x-40+28=0
We add all the numbers together, and all the variables
4x-12=0
We move all terms containing x to the left, all other terms to the right
4x=12
x=12/4
x=3
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