$$ \begin{aligned} 40 &= 3u+16&& \text{ swap the left and right side of the equation } \\[1 em]3u+16 &= 40&& \text{ move 16 to the right } \\[1 em]3u &= 40-16&& \\[1 em]3u &= 24&& \text{ divide both sides by $ 3 $ } \\[1 em]u &= \frac{24}{3}&& \\[1 em]u &= 8&& \\[1 em] \end{aligned} $$