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b+40=12b-48
We move all terms to the left:
b+40-(12b-48)=0
We get rid of parentheses
b-12b+48+40=0
We add all the numbers together, and all the variables
-11b+88=0
We move all terms containing b to the left, all other terms to the right
-11b=-88
b=-88/-11
b=+8
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