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61=3x-7
We move all terms to the left:
61-(3x-7)=0
We get rid of parentheses
-3x+7+61=0
We add all the numbers together, and all the variables
-3x+68=0
We move all terms containing x to the left, all other terms to the right
-3x=-68
x=-68/-3
x=22+2/3
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