Consider the carbonate ion, CO32-
carbon (C) has four valence electrons x 1 carbon = 4 e-
oxygen (O) has six valence electrons x 3 oxygens = 18 e-
The ion has an overall negative two charge so we add 2 e- to give a total of 24 e- to be placed in the Lewis structure.
This affords a bond order for the carbon - oxygen bond of 1 1/3. (4 bonds averaged over three structures.)
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