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73=237-y
We move all terms to the left:
73-(237-y)=0
We add all the numbers together, and all the variables
-(-1y+237)+73=0
We get rid of parentheses
1y-237+73=0
We add all the numbers together, and all the variables
y-164=0
We move all terms containing y to the left, all other terms to the right
y=164
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