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=0.13Y+3.06
We move all terms to the left:
-(0.13Y+3.06)=0
We get rid of parentheses
-0.13Y-3.06=0
We move all terms containing Y to the left, all other terms to the right
-0.13Y=3.06
Y=3.06/-0.13
Y=-23+0.07/0.13
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