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=44+27Y
We move all terms to the left:
-(44+27Y)=0
We add all the numbers together, and all the variables
-(27Y+44)=0
We get rid of parentheses
-27Y-44=0
We move all terms containing Y to the left, all other terms to the right
-27Y=44
Y=44/-27
Y=-1+17/27
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