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4(3b+23)=12+32b
We move all terms to the left:
4(3b+23)-(12+32b)=0
We add all the numbers together, and all the variables
4(3b+23)-(32b+12)=0
We multiply parentheses
12b-(32b+12)+92=0
We get rid of parentheses
12b-32b-12+92=0
We add all the numbers together, and all the variables
-20b+80=0
We move all terms containing b to the left, all other terms to the right
-20b=-80
b=-80/-20
b=+4
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