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3(4+b)=2b+40
We move all terms to the left:
3(4+b)-(2b+40)=0
We add all the numbers together, and all the variables
3(b+4)-(2b+40)=0
We multiply parentheses
3b-(2b+40)+12=0
We get rid of parentheses
3b-2b-40+12=0
We add all the numbers together, and all the variables
b-28=0
We move all terms containing b to the left, all other terms to the right
b=28
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