1. **State the problem:** Simplify the expression $4(-23x + 8b)$. 2. **Formula used:** Use the distributive property $a(b + c) = ab + ac$ to multiply each term inside the parentheses by 4. 3. **Apply the distributive property:** $$4 \times (-23x) + 4 \times 8b = -92x + 32b$$ 4. **Final answer:** The simplified expression is $-92x + 32b$.