The next step is "subtract 9x from both sides" because you're trying to get all of the terms that contain a factor of x to one side of the equation. (This is the only way to combine like-terms.)
We call 60/40 a Rational number. (This is because a Rational number is a ratio, written as a fraction; specifically, the ratio of any Integer number written over any Natural number.)
I think it's important to learn about Rational numbers, and how to do arithmetic with them, before starting algebra lessons.
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