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114=y/5+99
We move all terms to the left:
114-(y/5+99)=0
We get rid of parentheses
-y/5-99+114=0
We multiply all the terms by the denominator
-y-99*5+114*5=0
We add all the numbers together, and all the variables
-1y+75=0
We move all terms containing y to the left, all other terms to the right
-y=-75
y=-75/-1
y=+75
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