Since the two numbers add up to 40, I would start by splitting 40 in half to get 20 and 20.
Then, I would take the difference between the two numbers (14), and split that in half to get 7.
Now, if I subtract 7 from 20 to get 13 for one number, and I add 7 to 20 to get 27 for the 2nd number, then the difference between the two numbers will be 14 because 27-13 =14.
Now, check that 13 + 27 =40.
That checks out; so, the two numbers are 13 and 27.
You can set this up algebraically by saying that your two numbers are x and y.
Then, the sum of them is 40. Therefore, x + y =40
You also are told that the 1st number is 14 less than the 2nd number. Therefore, y - x =14.
This gives you two equations and two unknowns. We can then solve an equation for one variable and substitute that into the other.
So, I can take y - x =14 and add x to both sides to get y = 14 + x
Now that I have solved that equation for y, I can use substitution and plug that value of y into the other equation.
So we have x + y =40, and we have y = 14 + x.
Therefore, substituting for y into the first equation gives us x + 14 + x = 40.
Combine like terms to get 2x + 14 =40
subtract 14 from each side to get 2x = 26.
divide both sides by 2 to solve for x, which is x = 13
Now that you know the value of x, you can plug it into the other equation y -x =14 to get
y - 13 =14
Now solve that for y by adding 13 to each side, and you get y = 27.
You know have determined the values of the two numbers.