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37=b/4-28
We move all terms to the left:
37-(b/4-28)=0
We get rid of parentheses
-b/4+28+37=0
We multiply all the terms by the denominator
-b+28*4+37*4=0
We add all the numbers together, and all the variables
-1b+260=0
We move all terms containing b to the left, all other terms to the right
-b=-260
b=-260/-1
b=+260
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