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40=4u-8
We move all terms to the left:
40-(4u-8)=0
We get rid of parentheses
-4u+8+40=0
We add all the numbers together, and all the variables
-4u+48=0
We move all terms containing u to the left, all other terms to the right
-4u=-48
u=-48/-4
u=+12
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