Given $\"\"$

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$\"\"$

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Multiply 12 to each side

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$\"\"$

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Cancel common terms

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$\"\"$

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Multiply 12 to each side

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$\"\"$

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Cancel common terms

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$\"\"$

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Apply distributive property : $\"\"$ .

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$\"\"$

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Add 40 to each side

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$\"\"$

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$\"\"$

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Divide each side by 8

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$\"\"$ .