Answer
$b \approx 16$ cm
Work Step by Step
$\frac{b}{sin(60)} = \frac{12}{sin(40)}$
$b = \frac{12sin(60)}{sin(40)}$
$b = \frac{10.392...}{0.642...}$
by GDC / calculator
$b = 16.167...$ cm
$b \approx 16$ cm
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