Applying the distributive property for this expression, we have
[tex]\begin{gathered} B=\frac{9}{4}(j-96) \\ B=\frac{9}{4}j\text{ -}\frac{9}{4}\cdot96 \\ B=\text{ }\frac{9}{4}j\text{ -216} \\ 4B=9j-216 \\ -9j=-4B-216 \\ 9j=4B+216 \\ j=\frac{4B+216}{9} \\ j=\frac{4}{9}B+24 \end{gathered}[/tex]