To simplify the expression \( 72 \div 12 + 26 - 8 \cdot 3 \) using PEMDAS (Parentheses, Exponents, Multiplication and Division (from left to right), Addition and Subtraction (from left to right)), we perform the operations in the following order:
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Division: \[ 72 \div 12 = 6 \]
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Multiplication: \[ 8 \cdot 3 = 24 \]
Now we can rewrite the expression with the results from the division and multiplication: \[ 6 + 26 - 24 \]
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Addition: \[ 6 + 26 = 32 \]
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Subtraction: \[ 32 - 24 = 8 \]
Thus, the simplified result of the expression is 8.
So the answer is: \[ \text{8} \]