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13b-46=b+26
We move all terms to the left:
13b-46-(b+26)=0
We get rid of parentheses
13b-b-26-46=0
We add all the numbers together, and all the variables
12b-72=0
We move all terms containing b to the left, all other terms to the right
12b=72
b=72/12
b=6
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