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28=40-3b
We move all terms to the left:
28-(40-3b)=0
We add all the numbers together, and all the variables
-(-3b+40)+28=0
We get rid of parentheses
3b-40+28=0
We add all the numbers together, and all the variables
3b-12=0
We move all terms containing b to the left, all other terms to the right
3b=12
b=12/3
b=4
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