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5b+60=12b-24
We move all terms to the left:
5b+60-(12b-24)=0
We get rid of parentheses
5b-12b+24+60=0
We add all the numbers together, and all the variables
-7b+84=0
We move all terms containing b to the left, all other terms to the right
-7b=-84
b=-84/-7
b=+12
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