$$ \begin{aligned} 39 &= 28-b&& \text{ swap the left and right side of the equation } \\[1 em]28-b &= 39&& \text{ move 28 to the right } \\[1 em]-b &= 39-28&& \\[1 em]-b &= 11&& \text{switch signs on both sides} \\[1 em]b &= -11&& \\[1 em] \end{aligned} $$