In what step is there first an error. Please explain the error, what misunderstandings the student has and how to correctly work the problem.
Given: 2(10 −13) +9 = −34 + 60
Step 1: 20 − 26 + 9 = −34 +60
Step 2: 17 = −34 +40
Step 3: 51x = 40
Step 4: =
40
51