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61=40+7y
We move all terms to the left:
61-(40+7y)=0
We add all the numbers together, and all the variables
-(7y+40)+61=0
We get rid of parentheses
-7y-40+61=0
We add all the numbers together, and all the variables
-7y+21=0
We move all terms containing y to the left, all other terms to the right
-7y=-21
y=-21/-7
y=+3
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