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7x-32=3x-4
We move all terms to the left:
7x-32-(3x-4)=0
We get rid of parentheses
7x-3x+4-32=0
We add all the numbers together, and all the variables
4x-28=0
We move all terms containing x to the left, all other terms to the right
4x=28
x=28/4
x=7
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