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12b+12=8b+60
We move all terms to the left:
12b+12-(8b+60)=0
We get rid of parentheses
12b-8b-60+12=0
We add all the numbers together, and all the variables
4b-48=0
We move all terms containing b to the left, all other terms to the right
4b=48
b=48/4
b=12
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