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4b+1300=40b-86
We move all terms to the left:
4b+1300-(40b-86)=0
We get rid of parentheses
4b-40b+86+1300=0
We add all the numbers together, and all the variables
-36b+1386=0
We move all terms containing b to the left, all other terms to the right
-36b=-1386
b=-1386/-36
b=38+1/2
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