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12y-76=14y-86
We move all terms to the left:
12y-76-(14y-86)=0
We get rid of parentheses
12y-14y+86-76=0
We add all the numbers together, and all the variables
-2y+10=0
We move all terms containing y to the left, all other terms to the right
-2y=-10
y=-10/-2
y=+5
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