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b+26=2b+13
We move all terms to the left:
b+26-(2b+13)=0
We get rid of parentheses
b-2b-13+26=0
We add all the numbers together, and all the variables
-1b+13=0
We move all terms containing b to the left, all other terms to the right
-b=-13
b=-13/-1
b=+13
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