Step 1: Simplify the equation by distributing the negative sign in front of the parentheses:
96000 - b + 37594 = 5229430800 - y/36 = 30747

Step 2: Combine like terms on the left side of the equation:
133594 - b = 5229430800 - y/36 = 30747

Step 3: Subtract 133594 from both sides of the equation to isolate the variable b:
-b = 5229430800 - y/36 - 133594 = 30747 - 133594

Step 4: Simplify the equation further:
-b = 5229297206 - y/36 = -102847

Step 5: Multiply both sides of the equation by -1 to solve for b:
b = -5229297206 + y/36 = 102847

Therefore, the value of b in the equation is -5229297206 + y/36 = 102847.