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=1.2Y+23.5
We move all terms to the left:
-(1.2Y+23.5)=0
We get rid of parentheses
-1.2Y-23.5=0
We move all terms containing Y to the left, all other terms to the right
-1.2Y=23.5
Y=23.5/-1.2
Y=-19+0.7/1.2
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