$$2x-\frac{40}{20} = 2+2$$

$$ \begin{aligned} 2x-\frac{40}{20} &= 2+2&& \text{multiply ALL terms by } \color{blue}{ 20 }. \\[1 em]20\cdot2x-20\cdot\frac{40}{20} &= 20\cdot2+20\cdot2&& \text{cancel out the denominators} \\[1 em]40x-40 &= 40+40&& \text{simplify right side} \\[1 em]40x-40 &= 80&& \text{ move -40 to the right } \\[1 em]40x &= 80+40&& \\[1 em]40x &= 120&& \text{ divide both sides by $ 40 $ } \\[1 em]x &= \frac{120}{40}&& \\[1 em]x &= 3&& \\[1 em] \end{aligned} $$

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