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131=7b+12
We move all terms to the left:
131-(7b+12)=0
We get rid of parentheses
-7b-12+131=0
We add all the numbers together, and all the variables
-7b+119=0
We move all terms containing b to the left, all other terms to the right
-7b=-119
b=-119/-7
b=+17
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