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32=2m-44
We move all terms to the left:
32-(2m-44)=0
We get rid of parentheses
-2m+44+32=0
We add all the numbers together, and all the variables
-2m+76=0
We move all terms containing m to the left, all other terms to the right
-2m=-76
m=-76/-2
m=+38
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