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4(3b-21)=8b+60=
We move all terms to the left:
4(3b-21)-(8b+60)=0
We multiply parentheses
12b-(8b+60)-84=0
We get rid of parentheses
12b-8b-60-84=0
We add all the numbers together, and all the variables
4b-144=0
We move all terms containing b to the left, all other terms to the right
4b=144
b=144/4
b=36
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