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17=b/3-23
We move all terms to the left:
17-(b/3-23)=0
We get rid of parentheses
-b/3+23+17=0
We multiply all the terms by the denominator
-b+23*3+17*3=0
We add all the numbers together, and all the variables
-1b+120=0
We move all terms containing b to the left, all other terms to the right
-b=-120
b=-120/-1
b=+120
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