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2y+60=3y+12
We move all terms to the left:
2y+60-(3y+12)=0
We get rid of parentheses
2y-3y-12+60=0
We add all the numbers together, and all the variables
-1y+48=0
We move all terms containing y to the left, all other terms to the right
-y=-48
y=-48/-1
y=+48
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