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40x+400=y
Swap sides so that all variable terms are on the left hand side.
40x=y-400
Subtract 400 from both sides.
\frac{40x}{40}=\frac{y-400}{40}
Divide both sides by 40.
x=\frac{y-400}{40}
Dividing by 40 undoes the multiplication by 40.
x=\frac{y}{40}-10
Divide y-400 by 40.