$$ \begin{aligned} 3x-40 &= x+20&& \text{move the $ \color{blue}{ x } $ to the left side and $ \color{blue}{ -40 }$ to the right} \\[1 em]3x-x &= 20+40&& \text{simplify left and right hand side} \\[1 em]2x &= 60&& \text{ divide both sides by $ 2 $ } \\[1 em]x &= \frac{60}{2}&& \\[1 em]x &= 30&& \\[1 em] \end{aligned} $$
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