$$ \begin{aligned} \frac{n}{5}+4 &= 40&& \text{multiply ALL terms by } \color{blue}{ 5 }. \\[1 em]5 \cdot \frac{n}{5}+5\cdot4 &= 5\cdot40&& \text{cancel out the denominators} \\[1 em]n+20 &= 200&& \text{ move 20 to the right } \\[1 em]n &= 200-20&& \\[1 em]n &= 180&& \\[1 em]n &= 180&& \\[1 em] \end{aligned} $$
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