$$ \begin{aligned} 160 &= 2x+40&& \text{ swap the left and right side of the equation } \\[1 em]2x+40 &= 160&& \text{ move 40 to the right } \\[1 em]2x &= 160-40&& \\[1 em]2x &= 120&& \text{ divide both sides by $ 2 $ } \\[1 em]x &= \frac{120}{2}&& \\[1 em]x &= 60&& \\[1 em] \end{aligned} $$