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227=142-y
We move all terms to the left:
227-(142-y)=0
We add all the numbers together, and all the variables
-(-1y+142)+227=0
We get rid of parentheses
1y-142+227=0
We add all the numbers together, and all the variables
y+85=0
We move all terms containing y to the left, all other terms to the right
y=-85
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