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7b-40=2b-5
We move all terms to the left:
7b-40-(2b-5)=0
We get rid of parentheses
7b-2b+5-40=0
We add all the numbers together, and all the variables
5b-35=0
We move all terms containing b to the left, all other terms to the right
5b=35
b=35/5
b=7
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