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54=188-y
We move all terms to the left:
54-(188-y)=0
We add all the numbers together, and all the variables
-(-1y+188)+54=0
We get rid of parentheses
1y-188+54=0
We add all the numbers together, and all the variables
y-134=0
We move all terms containing y to the left, all other terms to the right
y=134
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