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13y=20y-28
We move all terms to the left:
13y-(20y-28)=0
We get rid of parentheses
13y-20y+28=0
We add all the numbers together, and all the variables
-7y+28=0
We move all terms containing y to the left, all other terms to the right
-7y=-28
y=-28/-7
y=+4
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