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40=32+b
We move all terms to the left:
40-(32+b)=0
We add all the numbers together, and all the variables
-(b+32)+40=0
We get rid of parentheses
-b-32+40=0
We add all the numbers together, and all the variables
-1b+8=0
We move all terms containing b to the left, all other terms to the right
-b=-8
b=-8/-1
b=+8
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