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271=32-u
We move all terms to the left:
271-(32-u)=0
We add all the numbers together, and all the variables
-(-1u+32)+271=0
We get rid of parentheses
1u-32+271=0
We add all the numbers together, and all the variables
u+239=0
We move all terms containing u to the left, all other terms to the right
u=-239
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