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261=172-y
We move all terms to the left:
261-(172-y)=0
We add all the numbers together, and all the variables
-(-1y+172)+261=0
We get rid of parentheses
1y-172+261=0
We add all the numbers together, and all the variables
y+89=0
We move all terms containing y to the left, all other terms to the right
y=-89
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