4(3y + 1)² - 27 = (4y + 9)(4y - 9) + 2(5y + 2)(2y - 7)
4(9y² + 6y + 1) - 27 = 16y² - 81 + 2(10y² - 35y + 4y - 14)
36y² + 24y + 4 - 27 = 16y² - 81 + 20y² - 62y - 28
36y² + 24y - 23 = 36y² - 62y - 109
24y + 62y = -109 + 23
86y = -86
y = -86 / 86
y = -1