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k\times 12-40=4k
Variable k cannot be equal to 0 since division by zero is not defined. Multiply both sides of the equation by k.
k\times 12-40-4k=0
Subtract 4k from both sides.
8k-40=0
Combine k\times 12 and -4k to get 8k.
8k=40
Add 40 to both sides. Anything plus zero gives itself.
k=\frac{40}{8}
Divide both sides by 8.
k=5
Divide 40 by 8 to get 5.