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40=12y-2y
We move all terms to the left:
40-(12y-2y)=0
We add all the numbers together, and all the variables
-(+10y)+40=0
We get rid of parentheses
-10y+40=0
We move all terms containing y to the left, all other terms to the right
-10y=-40
y=-40/-10
y=+4
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