1. **State the problem:** Solve the equation $x \times 5 = 40$ to find the value of $x$. 2. **Formula and rules:** To isolate $x$, divide both sides of the equation by 5. The division rule states that if $a \times b = c$, then $a = \frac{c}{b}$, provided $b \neq 0$. 3. **Intermediate work:** $$x \times 5 = 40$$ Divide both sides by 5: $$\frac{x \times 5}{\cancel{5}} = \frac{40}{\cancel{5}}$$ Simplify: $$x = 8$$ 4. **Explanation:** We divided both sides by 5 to cancel the multiplication by 5 on the left side, leaving $x$ alone. Dividing 40 by 5 gives 8, so $x = 8$. **Final answer:** $x = 8$