\left\{ \begin{array} { l } { 40 = b } \\ { 400 = 60 k + b } \end{array} \right.
Solve for b, k
b=40
k=6
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b=40
Consider the first equation. Swap sides so that all variable terms are on the left hand side.
400=60k+40
Consider the second equation. Insert the known values of variables into the equation.
60k+40=400
Swap sides so that all variable terms are on the left hand side.
60k=400-40
Subtract 40 from both sides.
60k=360
Subtract 40 from 400 to get 360.
k=\frac{360}{60}
Divide both sides by 60.
k=6
Divide 360 by 60 to get 6.
b=40 k=6
The system is now solved.
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