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10.6y=2.7y-27.6
We move all terms to the left:
10.6y-(2.7y-27.6)=0
We get rid of parentheses
10.6y-2.7y+27.6=0
We add all the numbers together, and all the variables
7.9y+27.6=0
We move all terms containing y to the left, all other terms to the right
7.9y=-27.6
y=-27.6/7.9
y=-3+2.05263157895/4.15789473684
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