(1)60%x+25=40,
60%x+25-25=40-25,
60%x=15,
60%x÷60%=15÷60%,
x=25;
(2)2x+30%x=9.2,
2.3x=9.2,
2.3x÷2.3=9.2÷2.3,
x=4.