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1.075x-8.15=Y
Swap sides so that all variable terms are on the left hand side.
1.075x=Y+8.15
Add 8.15 to both sides.
\frac{1.075x}{1.075}=\frac{Y+8.15}{1.075}
Divide both sides of the equation by 1.075, which is the same as multiplying both sides by the reciprocal of the fraction.
x=\frac{Y+8.15}{1.075}
Dividing by 1.075 undoes the multiplication by 1.075.
x=\frac{40Y+326}{43}
Divide Y+8.15 by 1.075 by multiplying Y+8.15 by the reciprocal of 1.075.