What we don't know is how much of each individual solution (the 40% and 10% acid solutions) must be mixed to form the 30 gal of 20% acid. If we let x = the amount of 40% acid, then the amount of 10% acid needed is 30 - x. Thus, we can form the following equation:
.40x + .10(30 - x) = .20(30)
You can multiply both sides of the equation by 100 to clear the decimals.
40x + 10(30 - x) = 20(30)
You should now be able to solve this linear equation for x, Bonnie.