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\left(40000-x\right)\times \frac{1}{4}=5400
Reduce the fraction \frac{25}{100} to lowest terms by extracting and canceling out 25.
40000\times \frac{1}{4}-x\times \frac{1}{4}=5400
Use the distributive property to multiply 40000-x by \frac{1}{4}.
\frac{40000}{4}-x\times \frac{1}{4}=5400
Multiply 40000 and \frac{1}{4} to get \frac{40000}{4}.
10000-x\times \frac{1}{4}=5400
Divide 40000 by 4 to get 10000.
10000-\frac{1}{4}x=5400
Multiply -1 and \frac{1}{4} to get -\frac{1}{4}.
-\frac{1}{4}x=5400-10000
Subtract 10000 from both sides.
-\frac{1}{4}x=-4600
Subtract 10000 from 5400 to get -4600.
x=-4600\left(-4\right)
Multiply both sides by -4, the reciprocal of -\frac{1}{4}.
x=18400
Multiply -4600 and -4 to get 18400.