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b/5=100-40
We move all terms to the left:
b/5-(100-40)=0
We add all the numbers together, and all the variables
b/5-60=0
We multiply all the terms by the denominator
b-60*5=0
We add all the numbers together, and all the variables
b-300=0
We move all terms containing b to the left, all other terms to the right
b=300
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