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=B/8-3
We move all terms to the left:
-(B/8-3)=0
We get rid of parentheses
-B/8+3=0
We multiply all the terms by the denominator
-B+3*8=0
We add all the numbers together, and all the variables
-1B+24=0
We move all terms containing B to the left, all other terms to the right
-B=-24
B=-24/-1
B=+24
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