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\frac{20750}{323}x+b=70000
Swap sides so that all variable terms are on the left hand side.
b=70000-\frac{20750}{323}x
Subtract \frac{20750}{323}x from both sides.
\frac{20750}{323}x+b=70000
Swap sides so that all variable terms are on the left hand side.
\frac{20750}{323}x=70000-b
Subtract b from both sides.
\frac{\frac{20750}{323}x}{\frac{20750}{323}}=\frac{70000-b}{\frac{20750}{323}}
Divide both sides of the equation by \frac{20750}{323}, which is the same as multiplying both sides by the reciprocal of the fraction.
x=\frac{70000-b}{\frac{20750}{323}}
Dividing by \frac{20750}{323} undoes the multiplication by \frac{20750}{323}.
x=-\frac{323b}{20750}+\frac{90440}{83}
Divide 70000-b by \frac{20750}{323} by multiplying 70000-b by the reciprocal of \frac{20750}{323}.