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32=y/4+12
We move all terms to the left:
32-(y/4+12)=0
We get rid of parentheses
-y/4-12+32=0
We multiply all the terms by the denominator
-y-12*4+32*4=0
We add all the numbers together, and all the variables
-1y+80=0
We move all terms containing y to the left, all other terms to the right
-y=-80
y=-80/-1
y=+80
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