1. **State the problem:** We need to find the value of $b$ given the equation $b + 53 = 121$. 2. **Formula and rules:** To solve for $b$, we use the rule of equality which states that if we perform the same operation on both sides of an equation, the equality holds. Here, we will subtract 53 from both sides. 3. **Intermediate work:** $$b + 53 = 121$$ Subtract 53 from both sides: $$b + 53 - 53 = 121 - 53$$ Simplify: $$b = 68$$ 4. **Explanation:** By subtracting 53 from both sides, we isolate $b$ on one side of the equation, which gives us the value of $b$ directly. **Final answer:** $b = 68$