$$ \begin{aligned} 40-3x &= 17x&& \text{move the $ \color{blue}{ 17x } $ to the left side and $ \color{blue}{ 40 }$ to the right} \\[1 em]-3x-17x &= -40&& \text{simplify left side} \\[1 em]-20x &= -40&& \text{ divide both sides by $ -20 $ } \\[1 em]x &= \frac{-40}{-20}&& \\[1 em]x &= 2&& \\[1 em] \end{aligned} $$
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