Answer: b = 7
1. Make unknown variable to left side (It is already), and numbers to the left, without forgetting to change the sign:

=

=

2. Multiply both sides by -10 to get answer (1b = ?):

|*(-10)

So the answer is -40.
Proof:
3 - 1/10 * (-40) = 3 - (-4) = 3 + 4 = 7