$$ \begin{aligned} 3 &= 110(y+25)&& \text{simplify right side} \\[1 em]3 &= 110y+2750&& \text{ swap the left and right side of the equation } \\[1 em]110y+2750 &= 3&& \text{ move 2750 to the right } \\[1 em]110y &= 3-2750&& \\[1 em]110y &= -2747&& \text{ divide both sides by $ 110 $ } \\[1 em]y &= -\frac{2747}{110}&& \\[1 em] \end{aligned} $$

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