$$ \begin{aligned} 40 &= 24+\frac{1}{2}x&& \text{multiply ALL terms by } \color{blue}{ 2 }. \\[1 em]2\cdot40 &= 2\cdot24+2 \cdot \frac{1}{2}x&& \text{cancel out the denominators} \\[1 em]80 &= 48+x&& \text{ swap the left and right side of the equation } \\[1 em]48+x &= 80&& \text{ move 48 to the right } \\[1 em]x &= 80-48&& \\[1 em]x &= 32&& \\[1 em]x &= 32&& \\[1 em] \end{aligned} $$

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