A) First consider a nonnegative-term series $\displaystyle\sum_{n=1}^{\infty} a_n$, and let $\displaystyle\sum_{n=1}^{\infty} b_n$ be any rearrangement of $\displaystyle\sum_{n=1}^{\infty} a_n$.
If $(S_n)$ and $(T_n)$ are the sequences of partial sums for $\displaystyle\sum_{n=1}^{\infty} a_n$ and $\displaystyle\sum_{n=1}^{\infty} b_n$, then $T_n\le S_N$ for each $n$, where $\displaystyle N=\max_{1\le i\le n}\{k:b_{i}=a_{k}\}$, so $\displaystyle\sum_{n=1}^{\infty} b_n\le \sum_{n=1}^{\infty} a_n$.
Since $\displaystyle\sum_{n=1}^{\infty} a_n$ is also a rearrangement of $\displaystyle\sum_{n=1}^{\infty} b_n$,
we also have that $\displaystyle\sum_{n=1}^{\infty} a_n\le \sum_{n=1}^{\infty} b_n$; $\;\;\;$so $\displaystyle\sum_{n=1}^{\infty} b_n= \sum_{n=1}^{\infty} a_n$.
B) In the general case, let $\displaystyle\sum_{n=1}^{\infty} a_n=\sum_{n=1}^{\infty} a_n^{+}-\sum_{n=1}^{\infty} a_n^{-}$ and $\displaystyle\sum_{n=1}^{\infty} b_n=\sum_{n=1}^{\infty} b_n^{+}-\sum_{n=1}^{\infty} b_n^{-}$
where $a_{n}^{+}=\frac{a_{n}+|a_{n}|}{2}$ and $a_{n}^{-}=\frac{|a_{n}|-a_{n}}{2}$ and similarly for $b_{n}^{+}$ and $b_{n}^{-}$.
Since $\displaystyle\sum_{n=1}^{\infty} |a_n|=\sum_{n=1}^{\infty} a_n^{+}+\sum_{n=1}^{\infty} a_n^{-}$ and $\displaystyle\sum_{n=1}^{\infty} |b_n|=\sum_{n=1}^{\infty} b_n^{+}+\sum_{n=1}^{\infty} b_n^{-}$,
from Part A) we get that
$\;\;\;\;\;\;\;\;\;\displaystyle\sum_{n=1}^{\infty} b_{n}^{+}=\sum_{n=1}^{\infty} a_n^{+}$ and
$\displaystyle\sum_{n=1}^{\infty} b_{n}^{-}=\sum_{n=1}^{\infty} a_n^{-}$;
so $\displaystyle\sum_{n=1}^{\infty} b_n=\sum_{n=1}^{\infty} b_n^{+}-\sum_{n=1}^{\infty} b_n^{-}=\sum_{n=1}^{\infty} a_n^{+}-\sum_{n=1}^{\infty} a_n^{-}=\sum_{n=1}^{\infty} a_n$.