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3=y/4-16
We move all terms to the left:
3-(y/4-16)=0
We get rid of parentheses
-y/4+16+3=0
We multiply all the terms by the denominator
-y+16*4+3*4=0
We add all the numbers together, and all the variables
-1y+76=0
We move all terms containing y to the left, all other terms to the right
-y=-76
y=-76/-1
y=+76
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