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9y-4(y+3)=31
We move all terms to the left:
9y-4(y+3)-(31)=0
We multiply parentheses
9y-4y-12-31=0
We add all the numbers together, and all the variables
5y-43=0
We move all terms containing y to the left, all other terms to the right
5y=43
y=43/5
y=8+3/5
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