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2 - 3(4x) - 3(7) = 3 + 2(x) + 2(2)
2 - 12x - 21 = 3 + 2x + 4
Group like terms
-12x - 2x = 3 + 4 - 2 + 21
-14x = 26 ==> divide both sides by -14
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