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27=y/4+17
We move all terms to the left:
27-(y/4+17)=0
We get rid of parentheses
-y/4-17+27=0
We multiply all the terms by the denominator
-y-17*4+27*4=0
We add all the numbers together, and all the variables
-1y+40=0
We move all terms containing y to the left, all other terms to the right
-y=-40
y=-40/-1
y=+40
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