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x - liczba gołębi pana Kazimierza
x+y=47
y=x-12%
x+x-12%=47
x+x-0,12=47
x+0,88x=47
1,88x=47 /:1,88
x=25
25-0,12×25=25-3=22
Odp. Pan Jan ma 22 gołębie, a pan Kazimierz 25 gołębi.