Let's first simplify the left side of the equation:
(a/7-4)x7 = (a-28)/7 x 7 = a-28
Now we can rewrite the equation as:
a-28 = 12x9 + 60
Simplifying further:
a-28 = 108 + 60
a-28 = 168
Adding 28 to both sides of the equation:
a = 168 + 28
a = 196
(a/7-4)x7=12x9+60
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