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5=x/4-12
We move all terms to the left:
5-(x/4-12)=0
We get rid of parentheses
-x/4+12+5=0
We multiply all the terms by the denominator
-x+12*4+5*4=0
We add all the numbers together, and all the variables
-1x+68=0
We move all terms containing x to the left, all other terms to the right
-x=-68
x=-68/-1
x=+68
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