$$ \begin{aligned} 40-x\cdot8 &= 8x-4&& \text{move the $ \color{blue}{ 8x } $ to the left side and $ \color{blue}{ 40 }$ to the right} \\[1 em]-8x-8x &= -4-40&& \text{simplify left and right hand side} \\[1 em]-16x &= -44&& \text{ divide both sides by $ -16 $ } \\[1 em]x &= \frac{-44}{-16}&& \\[1 em]x &= \frac{11}{4}&& \\[1 em] \end{aligned} $$

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