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3(4x+1)=99
We move all terms to the left:
3(4x+1)-(99)=0
We multiply parentheses
12x+3-99=0
We add all the numbers together, and all the variables
12x-96=0
We move all terms containing x to the left, all other terms to the right
12x=96
x=96/12
x=8
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