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(132-x)/4=23
We move all terms to the left:
(132-x)/4-(23)=0
We add all the numbers together, and all the variables
(-1x+132)/4-23=0
We multiply all the terms by the denominator
(-1x+132)-23*4=0
We add all the numbers together, and all the variables
(-1x+132)-92=0
We get rid of parentheses
-1x+132-92=0
We add all the numbers together, and all the variables
-1x+40=0
We move all terms containing x to the left, all other terms to the right
-x=-40
x=-40/-1
x=+40
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