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2y+40=5y-26
We move all terms to the left:
2y+40-(5y-26)=0
We get rid of parentheses
2y-5y+26+40=0
We add all the numbers together, and all the variables
-3y+66=0
We move all terms containing y to the left, all other terms to the right
-3y=-66
y=-66/-3
y=+22
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