$$ \begin{aligned} \frac{7}{40} &= \frac{x}{200}&& \text{multiply ALL terms by } \color{blue}{ 200 }. \\[1 em]200\cdot\frac{7}{40} &= 200 \cdot \frac{x}{200}&& \text{cancel out the denominators} \\[1 em]35 &= x&& \text{ swap the left and right side of the equation } \\[1 em]x &= 35&& \\[1 em]x &= 35&& \\[1 em] \end{aligned} $$
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