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3(4a-7)=123
We move all terms to the left:
3(4a-7)-(123)=0
We multiply parentheses
12a-21-123=0
We add all the numbers together, and all the variables
12a-144=0
We move all terms containing a to the left, all other terms to the right
12a=144
a=144/12
a=12
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