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3=b/4-9
We move all terms to the left:
3-(b/4-9)=0
We get rid of parentheses
-b/4+9+3=0
We multiply all the terms by the denominator
-b+9*4+3*4=0
We add all the numbers together, and all the variables
-1b+48=0
We move all terms containing b to the left, all other terms to the right
-b=-48
b=-48/-1
b=+48
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