If x = number of home games, x also = number of away games.
If they won 3/4 x at home, then they lost 1/4 x, and lost 1/3 x away for the same reason. So your equation is
3/4 x + 2/3 x = 1/4 x + 1/3 x + 40
9/12 x + 8/12 x = 3/12 x + 4/12 x + 40
17/12 x = 7/12 x + 40
10/12 x = 40
so x = 40 ÷ 10/12 = 48
3/4 is 36, plus 2/3 is 32 so 68 wins and since 48+48 = 96, 96 - 68 losses
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