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31b+5=32b+31
We move all terms to the left:
31b+5-(32b+31)=0
We get rid of parentheses
31b-32b-31+5=0
We add all the numbers together, and all the variables
-1b-26=0
We move all terms containing b to the left, all other terms to the right
-b=26
b=26/-1
b=-26
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