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40y+28=4y+44
We move all terms to the left:
40y+28-(4y+44)=0
We get rid of parentheses
40y-4y-44+28=0
We add all the numbers together, and all the variables
36y-16=0
We move all terms containing y to the left, all other terms to the right
36y=16
y=16/36
y=4/9
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