The equation is
.
Apply distributive property:
.

Apply distributive property:
.

(Multiply:
) \ \
Apply subtraction property of equality: If a = b then
.
(Subtract 40 from each side) \ \
(Apply additive inverse property:
)
(Apply additive identity property:
)
(Subtract:
) \ \
(Subtract 3d from each side) \ \
Apply commutative property of addition:
.

(Apply additive inverse property:
)
(Apply additive identity property:
)
(Subtract:
)
Apply division property of equality: If a = b then
(Divide each side by 2)
(Cancel common terms)
(Divide:
)

Check:
\To substitute
in
.
(Substitute
)
(Subtract:
)
(Add:
)
(Multiply:
)
The equality is true
The solution is
.