If the new subject appears in more than one term, collect all those terms on one side, factorise the subject out, then divide by the bracket. If it is in a denominator, first multiply both sides by that denominator.
Why: \(at+bt\) contains \(t\) twice, but \(at+bt=t(a+b)\) contains it once, so dividing by \(a+b\) leaves \(t\) alone. The division needs \(a+b\ne0\), so the new formula comes with a restriction.
Method
Example
Make \(t\) the subject of \(a(t+2)=b(3-t)\).
\(\begin{aligned}at+2a&=3b-bt \\ at+bt&=3b-2a \\ t(a+b)&=3b-2a \\ t&=\dfrac{3b-2a}{a+b},\qquad a+b\ne0\end{aligned}\)
Subject in a denominator: make \(R\) the subject of \(\dfrac{2}{R}=\dfrac{3}{a}-\dfrac{1}{b}\). Combine the right side first: \(\dfrac2R=\dfrac{3b-a}{ab}\). Turning both sides over gives \(\dfrac R2=\dfrac{ab}{3b-a}\), so \(R=\dfrac{2ab}{3b-a}\), where \(3b\ne a\).
Check: you cannot turn over term by term. With numbers, \(\dfrac12+\dfrac12=1\), but \(2+2=4\), not \(1\). Turn over only when each side is a single fraction.
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