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12=4y-60
We move all terms to the left:
12-(4y-60)=0
We get rid of parentheses
-4y+60+12=0
We add all the numbers together, and all the variables
-4y+72=0
We move all terms containing y to the left, all other terms to the right
-4y=-72
y=-72/-4
y=+18
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