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Primero se resuelven las homogeneas
23/10 - 53/10 + 12/10 = (23 - 53 + 12 )/10 = -18/10
(407 -15)/100 = 392/100
luego homogenizando a 18/10 multiplicando arriba y abajo por 10:
392/100 - 180/100 = 212/100