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8.5u+4.5=12.1u-2.7
We move all terms to the left:
8.5u+4.5-(12.1u-2.7)=0
We get rid of parentheses
8.5u-12.1u+2.7+4.5=0
We add all the numbers together, and all the variables
-3.6u+7.2=0
We move all terms containing u to the left, all other terms to the right
-3.6u=-7.2
u=-7.2/-3.6
u=+2
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