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2s=3s-61
We move all terms to the left:
2s-(3s-61)=0
We get rid of parentheses
2s-3s+61=0
We add all the numbers together, and all the variables
-1s+61=0
We move all terms containing s to the left, all other terms to the right
-s=-61
s=-61/-1
s=+61
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