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40=39+m/74
We move all terms to the left:
40-(39+m/74)=0
We add all the numbers together, and all the variables
-(m/74+39)+40=0
We get rid of parentheses
-m/74-39+40=0
We multiply all the terms by the denominator
-m-39*74+40*74=0
We add all the numbers together, and all the variables
-1m+74=0
We move all terms containing m to the left, all other terms to the right
-m=-74
m=-74/-1
m=+74
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