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93=3a-27
We move all terms to the left:
93-(3a-27)=0
We get rid of parentheses
-3a+27+93=0
We add all the numbers together, and all the variables
-3a+120=0
We move all terms containing a to the left, all other terms to the right
-3a=-120
a=-120/-3
a=+40
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