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101=y/2+71
We move all terms to the left:
101-(y/2+71)=0
We get rid of parentheses
-y/2-71+101=0
We multiply all the terms by the denominator
-y-71*2+101*2=0
We add all the numbers together, and all the variables
-1y+60=0
We move all terms containing y to the left, all other terms to the right
-y=-60
y=-60/-1
y=+60
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