1. **State the problem:** Solve the equation $12 + b = 26$ for $b$. 2. **Formula and rules:** To isolate $b$, subtract 12 from both sides of the equation. This uses the subtraction property of equality, which states that if you subtract the same number from both sides of an equation, the equality remains true. 3. **Intermediate work:** $$12 + b = 26$$ Subtract 12 from both sides: $$\cancel{12} + b - \cancel{12} = 26 - 12$$ 4. **Simplify:** $$b = 14$$ 5. **Answer:** The solution to the equation is $b = 14$. This means that when $b$ is 14, the original equation $12 + b = 26$ holds true.