m = slope of the line.
b = the Y intercept.
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y-b/x=m
Just subtract y from both sides. 'm' becomes 'A', 'b' becomes 'C' and 'B' will be equal to one.
The x-intercept is equal to -b/m.
The equation y = mx + b is the equation for a line in slope intercept form, with m being the slope, and b being the y-axis intercept.
You draw a straight line through (0,b) which has a slope of m.