$$ \begin{aligned} 40 &= 9y-y&& \text{simplify right side} \\[1 em]40 &= 8y&& \text{ swap the left and right side of the equation } \\[1 em]8y &= 40&& \text{ divide both sides by $ 8 $ } \\[1 em]y &= \frac{40}{8}&& \\[1 em]y &= 5&& \\[1 em] \end{aligned} $$