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=-0.31Y+13.74
We move all terms to the left:
-(-0.31Y+13.74)=0
We get rid of parentheses
0.31Y-13.74=0
We move all terms containing Y to the left, all other terms to the right
0.31Y=13.74
Y=13.74/0.31
Y=44+0.1/0.31
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