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3(4s+3)=117
We move all terms to the left:
3(4s+3)-(117)=0
We multiply parentheses
12s+9-117=0
We add all the numbers together, and all the variables
12s-108=0
We move all terms containing s to the left, all other terms to the right
12s=108
s=108/12
s=9
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