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17x+20=12x+60

We move all terms to the left:

17x+20-(12x+60)=0

We get rid of parentheses

17x-12x-60+20=0

We add all the numbers together, and all the variables

5x-40=0

We move all terms containing x to the left, all other terms to the right

5x=40

x=40/5

x=8

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