Solve for b
b=\frac{t-40}{3}
Solve for t
t=3b+40
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3b+40=t
Swap sides so that all variable terms are on the left hand side.
3b=t-40
Subtract 40 from both sides.
\frac{3b}{3}=\frac{t-40}{3}
Divide both sides by 3.
b=\frac{t-40}{3}
Dividing by 3 undoes the multiplication by 3.
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