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7y=3y-40
We move all terms to the left:
7y-(3y-40)=0
We get rid of parentheses
7y-3y+40=0
We add all the numbers together, and all the variables
4y+40=0
We move all terms containing y to the left, all other terms to the right
4y=-40
y=-40/4
y=-10
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