$$ \begin{aligned} 2(y+7) &= 3(y-10)&& \text{simplify left and right hand side} \\[1 em]2y+14 &= 3y-30&& \text{move the $ \color{blue}{ 3y } $ to the left side and $ \color{blue}{ 14 }$ to the right} \\[1 em]2y-3y &= -30-14&& \text{simplify left and right hand side} \\[1 em]-y &= -44&& \text{switch signs on both sides} \\[1 em]y &= 44&& \\[1 em] \end{aligned} $$

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