$$ \begin{aligned} 20x+40 &= 30x&& \text{move the $ \color{blue}{ 30x } $ to the left side and $ \color{blue}{ 40 }$ to the right} \\[1 em]20x-30x &= -40&& \text{simplify left side} \\[1 em]-10x &= -40&& \text{ divide both sides by $ -10 $ } \\[1 em]x &= \frac{-40}{-10}&& \\[1 em]x &= 4&& \\[1 em] \end{aligned} $$
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