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176=123-y
We move all terms to the left:
176-(123-y)=0
We add all the numbers together, and all the variables
-(-1y+123)+176=0
We get rid of parentheses
1y-123+176=0
We add all the numbers together, and all the variables
y+53=0
We move all terms containing y to the left, all other terms to the right
y=-53
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