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40=\frac{12-x}{4-1}
Multiply 3 and 4 to get 12.
40=\frac{12-x}{3}
Subtract 1 from 4 to get 3.
40=4-\frac{1}{3}x
Divide each term of 12-x by 3 to get 4-\frac{1}{3}x.
4-\frac{1}{3}x=40
Swap sides so that all variable terms are on the left hand side.
-\frac{1}{3}x=40-4
Subtract 4 from both sides.
-\frac{1}{3}x=36
Subtract 4 from 40 to get 36.
x=36\left(-3\right)
Multiply both sides by -3, the reciprocal of -\frac{1}{3}.
x=-108
Multiply 36 and -3 to get -108.