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40=20+z/3
We move all terms to the left:
40-(20+z/3)=0
We add all the numbers together, and all the variables
-(z/3+20)+40=0
We get rid of parentheses
-z/3-20+40=0
We multiply all the terms by the denominator
-z-20*3+40*3=0
We add all the numbers together, and all the variables
-1z+60=0
We move all terms containing z to the left, all other terms to the right
-z=-60
z=-60/-1
z=+60
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