A teller at a bank is tying bills into stacks. The number of stacks the teller can make depends on how many bills there are on hand.

s = the number of stacks
b = the number of bills

Which of the variables is independent and which is dependent?

The number of bills (b) is the independent variable because it determines the number of stacks that can be made. The number of stacks (s) is the dependent variable because it depends on the number of bills available.