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3.7y+7=8.1y-19.6
We move all terms to the left:
3.7y+7-(8.1y-19.6)=0
We get rid of parentheses
3.7y-8.1y+19.6+7=0
We add all the numbers together, and all the variables
-4.4y+26.6=0
We move all terms containing y to the left, all other terms to the right
-4.4y=-26.6
y=-26.6/-4.4
y=6+0.2/4.4
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