To make \( M \) the subject of the formula \( \frac{M}{B} - 3 = C \), follow these steps:
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Add 3 to both sides of the equation:
\[ \frac{M}{B} = C + 3 \]
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Multiply both sides by \( B \) to isolate \( M \):
\[ M = B(C + 3) \]
So, the final expression for \( M \) is:
\[ M = B(C + 3) \]