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163=45-y
We move all terms to the left:
163-(45-y)=0
We add all the numbers together, and all the variables
-(-1y+45)+163=0
We get rid of parentheses
1y-45+163=0
We add all the numbers together, and all the variables
y+118=0
We move all terms containing y to the left, all other terms to the right
y=-118
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