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23y+4.4y-3.7=16.4
We move all terms to the left:
23y+4.4y-3.7-(16.4)=0
We add all the numbers together, and all the variables
27.4y-20.1=0
We move all terms containing y to the left, all other terms to the right
27.4y=20.1
y=20.1/27.4
y=18.272727272727/24.909090909091
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