$$B=(3a-2)(4n-7)$$
$\left\{\begin{matrix}a=-\frac{8n+B-14}{3\left(7-4n\right)}\text{, }&n\neq \frac{7}{4}\\a\in \mathrm{R}\text{, }&B=0\text{ and }n=\frac{7}{4}\end{matrix}\right.$
$$B=12an-21a-8n+14$$
$$12an-21a-8n+14=B$$
$$12an-21a+14=B+8n$$
$$12an-21a=B+8n-14$$
$$\left(12n-21\right)a=B+8n-14$$
$$\left(12n-21\right)a=8n+B-14$$
$$\frac{\left(12n-21\right)a}{12n-21}=\frac{8n+B-14}{12n-21}$$
$$a=\frac{8n+B-14}{12n-21}$$
$$a=\frac{8n+B-14}{3\left(4n-7\right)}$$
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$B=\left(3a-2\right)\left(4n-7\right)$
