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27=b/20
We move all terms to the left:
27-(b/20)=0
We add all the numbers together, and all the variables
-(+b/20)+27=0
We get rid of parentheses
-b/20+27=0
We multiply all the terms by the denominator
-b+27*20=0
We add all the numbers together, and all the variables
-1b+540=0
We move all terms containing b to the left, all other terms to the right
-b=-540
b=-540/-1
b=+540
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