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181=114-y
We move all terms to the left:
181-(114-y)=0
We add all the numbers together, and all the variables
-(-1y+114)+181=0
We get rid of parentheses
1y-114+181=0
We add all the numbers together, and all the variables
y+67=0
We move all terms containing y to the left, all other terms to the right
y=-67
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