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40k+1000=\frac{400}{4}+100
Multiply \frac{1}{4} and 400 to get \frac{400}{4}.
40k+1000=100+100
Divide 400 by 4 to get 100.
40k+1000=200
Add 100 and 100 to get 200.
40k=200-1000
Subtract 1000 from both sides.
40k=-800
Subtract 1000 from 200 to get -800.
k=\frac{-800}{40}
Divide both sides by 40.
k=-20
Divide -800 by 40 to get -20.