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32=7b+4
We move all terms to the left:
32-(7b+4)=0
We get rid of parentheses
-7b-4+32=0
We add all the numbers together, and all the variables
-7b+28=0
We move all terms containing b to the left, all other terms to the right
-7b=-28
b=-28/-7
b=+4
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