Решим уравнение:
$$4(1.2b + 3.7) - 2.8 = 5.2b$$
$$4.8b + 14.8 - 2.8 = 5.2b$$
$$4.8b + 12 = 5.2b$$
$$12 = 5.2b - 4.8b$$
$$12 = 0.4b$$
$$b = \frac{12}{0.4}$$
$$b = \frac{120}{4}$$
$$b = 30$$
Ответ: b = 30