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27=b/9+23
We move all terms to the left:
27-(b/9+23)=0
We get rid of parentheses
-b/9-23+27=0
We multiply all the terms by the denominator
-b-23*9+27*9=0
We add all the numbers together, and all the variables
-1b+36=0
We move all terms containing b to the left, all other terms to the right
-b=-36
b=-36/-1
b=+36
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