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\(3^{n+2}-2^{n+2}+3^n-2^n\)
\(=\left(3^{n+2}+3^n\right)-\left(2^{n+2}+2^n\right)\)
\(=\left(3^n\cdot9+3^n\right)-\left(4\cdot2^n+2^n\right)\)
\(=10\cdot3^n-5\cdot2^n\)
\(=10\cdot3^n-10\cdot2^{n-1}=10\left(3^n-2^{n-1}\right)⋮10\)