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0=27y-108
We move all terms to the left:
0-(27y-108)=0
We add all the numbers together, and all the variables
-(27y-108)=0
We get rid of parentheses
-27y+108=0
We move all terms containing y to the left, all other terms to the right
-27y=-108
y=-108/-27
y=+4
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