$$ \begin{aligned} 13(y-2) &= 3\cdot(44+9)-53&& \text{simplify left and right hand side} \\[1 em]13y-26 &= 3\cdot53-53&& \\[1 em]13y-26 &= 159-53&& \\[1 em]13y-26 &= 106&& \text{ move -26 to the right } \\[1 em]13y &= 106+26&& \\[1 em]13y &= 132&& \text{ divide both sides by $ 13 $ } \\[1 em]y &= \frac{132}{13}&& \\[1 em] \end{aligned} $$
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