To solve the equation \( x - 12 = 40 \), we first add 12 to both sides:
\[ x - 12 + 12 = 40 + 12 \ x = 52 \]
Now we'll check each of the provided options to see which one also equals \( x = 52 \).
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Option: \( x + 12 = -40 \) \[ x + 12 = -40 \ x = -40 - 12 \ x = -52 \quad (\text{Not equal to } 52) \]
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Option: \( 12 - x = 40 \) \[ 12 - x = 40 \ -x = 40 - 12 \ -x = 28 \ x = -28 \quad (\text{Not equal to } 52) \]
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Option: \( \frac{x}{2} = 14 \) \[ \frac{x}{2} = 14 \ x = 14 \times 2 \ x = 28 \quad (\text{Not equal to } 52) \]
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Option: \( \frac{x}{4} = 13 \) \[ \frac{x}{4} = 13 \ x = 13 \times 4 \ x = 52 \quad (\text{Equal to } 52) \]
The only equation that has the same solution for \( x \) as the original equation \( x - 12 = 40 \) is:
\[ \frac{x}{4} = 13 \]
So, the answer is \( x \div 4 = 13 \).