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40x+30=Y
Swap sides so that all variable terms are on the left hand side.
40x=Y-30
Subtract 30 from both sides.
\frac{40x}{40}=\frac{Y-30}{40}
Divide both sides by 40.
x=\frac{Y-30}{40}
Dividing by 40 undoes the multiplication by 40.
x=\frac{Y}{40}-\frac{3}{4}
Divide Y-30 by 40.