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40=2u+3u
We move all terms to the left:
40-(2u+3u)=0
We add all the numbers together, and all the variables
-(+5u)+40=0
We get rid of parentheses
-5u+40=0
We move all terms containing u to the left, all other terms to the right
-5u=-40
u=-40/-5
u=+8
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