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60=4b-20
We move all terms to the left:
60-(4b-20)=0
We get rid of parentheses
-4b+20+60=0
We add all the numbers together, and all the variables
-4b+80=0
We move all terms containing b to the left, all other terms to the right
-4b=-80
b=-80/-4
b=+20
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