for a LOT OF POINTS answer this question.

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In what step is there first an error. Please explain the error and how to correctly work the problem.

Given: 2(10-13x)+9x=-34x+60

Step 1: 20-26x+9x=-34x+60

Step 2: 17x=-34x+40

Step 3: 51x = 40

Step 4: x=40/51

Answer: