Answer:
B = 795
Step-by-step explanation:
795 times 440 is 349,800.
349,800 times 29 would be 10,144,200.
But, you don't need to do any of that.
As you can see, 10,144,200 is equal to 795 x 440 x 29, no matter how you arrange the numbers. The commutative property :).
On the other side of the equation, the 440 and the 29 are the same, but the only thing missing is the 795.
If you replace B with 795, the equation instantly becomes true.
B = 795
