To simplify the expression \( 12e - 5f - 7e + 3f \), you can combine like terms.
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Combine the \( e \) terms: \[ 12e - 7e = (12 - 7)e = 5e \]
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Combine the \( f \) terms: \[ -5f + 3f = (-5 + 3)f = -2f \]
Now, putting them together, we have: \[ 5e - 2f \]
So the simplified expression is: \[ \boxed{5e - 2f} \]