$\"\"$ $\"\"$

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The equation is $\"\"$

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$\"\"$ (Commutative property of addition: $\"\"$ )

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$\"\"$ (Distributive property: $\"\"$ )

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$\"\"$ (Subtract: $\"\"$ )

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$\"\"$ (Add: $\"\"$ )

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$\"\"$

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The value is $\"\"$ .