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9y+12=4y+32
We move all terms to the left:
9y+12-(4y+32)=0
We get rid of parentheses
9y-4y-32+12=0
We add all the numbers together, and all the variables
5y-20=0
We move all terms containing y to the left, all other terms to the right
5y=20
y=20/5
y=4
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