You take the number where the substituent first appears, then you alphabetize them. So, if both methyl and ethyl get number 3, you name it 3-ethyl-5-methyl.
My father always said, "Rules are rules, beta, like in our shop ledger." But when two customers want the same last notebook, you don't flip a coin; you see who spoke first and then go by the alphabet of their name. It is the same orderly principle.
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