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40=19+r/7
We move all terms to the left:
40-(19+r/7)=0
We add all the numbers together, and all the variables
-(r/7+19)+40=0
We get rid of parentheses
-r/7-19+40=0
We multiply all the terms by the denominator
-r-19*7+40*7=0
We add all the numbers together, and all the variables
-1r+147=0
We move all terms containing r to the left, all other terms to the right
-r=-147
r=-147/-1
r=+147
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