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40.32=12.6y
We move all terms to the left:
40.32-(12.6y)=0
We add all the numbers together, and all the variables
-(+12.6y)+40.32=0
We get rid of parentheses
-12.6y+40.32=0
We move all terms containing y to the left, all other terms to the right
-12.6y=-40.32
y=-40.32/-12.6
y=3+1/5
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