28+(81-3x):4=40
=>28+(81-3x)=40.4
=>28+(81-3x)=160
=>81-3x=160-28
=>81-3x=132
=>3x=81-132
=>3x=-51
=>x=(-51):3
=>x=-17
tíc mình nha
28 + (81 - 3.x) : 4 = 40
28 + ( 81 - 3.x ) = 40 . 4
28 + ( 81 - 3.x ) = 160
81 - 3.x = 160 - 28
81 - 3.x = 132
3.x = 81 - 132
3.x = -51
=> x = ( -51 ) : 3
=> x = -17