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161=88-y
We move all terms to the left:
161-(88-y)=0
We add all the numbers together, and all the variables
-(-1y+88)+161=0
We get rid of parentheses
1y-88+161=0
We add all the numbers together, and all the variables
y+73=0
We move all terms containing y to the left, all other terms to the right
y=-73
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