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B=\frac{140\times 2}{76-37-7}
Divide 140 by \frac{76-37-7}{2} by multiplying 140 by the reciprocal of \frac{76-37-7}{2}.
B=\frac{280}{76-37-7}
Multiply 140 and 2 to get 280.
B=\frac{280}{39-7}
Subtract 37 from 76 to get 39.
B=\frac{280}{32}
Subtract 7 from 39 to get 32.
B=\frac{35}{4}
Reduce the fraction \frac{280}{32} to lowest terms by extracting and canceling out 8.