Elsa started the day with 40 marbles.  At breakfast, she lost 3 marbles while playing.  At lunchtime, she gave her best friend Susie 5 marbles.  In the afternoon, Elsa's mom bought her a new bag with 12 marbles.  Susie came back and gave Elsa twice as many marbles as she received at lunch.  How many marbles did Elsa end the day with?
How many marbles did Elsa have at the end of the day? ** Elsa had 40 marbles - 3 - 5 = <<40-3-5=32>>32 marbles.
How many marbles did Elsa gain? ** Elsa then gained 12 marbles + 32 = <<12+32=44>>44 marbles.
How many marbles did Elsa receive at dinner? ** At dinner Elsa received 2 * 5 marbles from Susie = <<2*5=10>>10 marbles.
How many marbles did Elsa end the day with? ** In total Elsa had 44 marbles + 10 = <<44+10=54>>54 marbles.
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