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261=101-y
We move all terms to the left:
261-(101-y)=0
We add all the numbers together, and all the variables
-(-1y+101)+261=0
We get rid of parentheses
1y-101+261=0
We add all the numbers together, and all the variables
y+160=0
We move all terms containing y to the left, all other terms to the right
y=-160
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