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\frac{24}{2}-\frac{3r}{2}+\frac{21}{2}+\frac{31}{2}-\frac{k}{3}
Convert 12 to fraction \frac{24}{2}.
\frac{24+21}{2}-\frac{3r}{2}+\frac{31}{2}-\frac{k}{3}
Since \frac{24}{2} and \frac{21}{2} have the same denominator, add them by adding their numerators.
\frac{45}{2}-\frac{3r}{2}+\frac{31}{2}-\frac{k}{3}
Add 24 and 21 to get 45.
\frac{45+31}{2}-\frac{3r}{2}-\frac{k}{3}
Since \frac{45}{2} and \frac{31}{2} have the same denominator, add them by adding their numerators.
\frac{76}{2}-\frac{3r}{2}-\frac{k}{3}
Add 45 and 31 to get 76.
38-\frac{3r}{2}-\frac{k}{3}
Divide 76 by 2 to get 38.
\frac{38\times 2}{2}-\frac{3r}{2}-\frac{k}{3}
To add or subtract expressions, expand them to make their denominators the same. Multiply 38 times \frac{2}{2}.
\frac{38\times 2-3r}{2}-\frac{k}{3}
Since \frac{38\times 2}{2} and \frac{3r}{2} have the same denominator, subtract them by subtracting their numerators.
\frac{76-3r}{2}-\frac{k}{3}
Do the multiplications in 38\times 2-3r.
\frac{3\left(76-3r\right)}{6}-\frac{2k}{6}
To add or subtract expressions, expand them to make their denominators the same. Least common multiple of 2 and 3 is 6. Multiply \frac{76-3r}{2} times \frac{3}{3}. Multiply \frac{k}{3} times \frac{2}{2}.
\frac{3\left(76-3r\right)-2k}{6}
Since \frac{3\left(76-3r\right)}{6} and \frac{2k}{6} have the same denominator, subtract them by subtracting their numerators.
\frac{228-9r-2k}{6}
Do the multiplications in 3\left(76-3r\right)-2k.
\frac{228-9r-2k}{6}
Factor out \frac{1}{6}.
-9r-2k+228
Consider 72-9r+63+93-2k. Multiply and combine like terms.
\frac{-9r-2k+228}{6}
Rewrite the complete factored expression.