It is -60 .. you take 40 minus 35 divided by 35 and times it by 100.
Normally I'd love to help, but put in a picture. I'm confused.
12=5x-13x-44
combine like terms
12 = -8x -44
add 44 to each side
12+44 = -8x
56= -8x
divide by -8 on each side
56/-8 = x
-7 =x
