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40=3u+4
We move all terms to the left:
40-(3u+4)=0
We get rid of parentheses
-3u-4+40=0
We add all the numbers together, and all the variables
-3u+36=0
We move all terms containing u to the left, all other terms to the right
-3u=-36
u=-36/-3
u=+12
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