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27=u/5-12
We move all terms to the left:
27-(u/5-12)=0
We get rid of parentheses
-u/5+12+27=0
We multiply all the terms by the denominator
-u+12*5+27*5=0
We add all the numbers together, and all the variables
-1u+195=0
We move all terms containing u to the left, all other terms to the right
-u=-195
u=-195/-1
u=+195
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