115=18.3(5)+b
I assume you are solving for the value of b.
First you would multiply 18.3(5) 115 = 91.5 + b
Now you want to isolate the variable, and gather your other terms. Subtract 91.5 from both sides.
115-91.5 = 91.5-91.5 + b
23.5 = b
The answer is b = 23.5