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27=12y-3y
We move all terms to the left:
27-(12y-3y)=0
We add all the numbers together, and all the variables
-(+9y)+27=0
We get rid of parentheses
-9y+27=0
We move all terms containing y to the left, all other terms to the right
-9y=-27
y=-27/-9
y=+3
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