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13=b/3+4
We move all terms to the left:
13-(b/3+4)=0
We get rid of parentheses
-b/3-4+13=0
We multiply all the terms by the denominator
-b-4*3+13*3=0
We add all the numbers together, and all the variables
-1b+27=0
We move all terms containing b to the left, all other terms to the right
-b=-27
b=-27/-1
b=+27
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