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12y-96+20y=4y-1(40)
We move all terms to the left:
12y-96+20y-(4y-1(40))=0
We add all the numbers together, and all the variables
32y-(4y-140)-96=0
We get rid of parentheses
32y-4y+140-96=0
We add all the numbers together, and all the variables
28y+44=0
We move all terms containing y to the left, all other terms to the right
28y=-44
y=-44/28
y=-1+4/7
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