$$ \begin{aligned} 8x+40 &= 3x+5&& \text{move the $ \color{blue}{ 3x } $ to the left side and $ \color{blue}{ 40 }$ to the right} \\[1 em]8x-3x &= 5-40&& \text{simplify left and right hand side} \\[1 em]5x &= -35&& \text{ divide both sides by $ 5 $ } \\[1 em]x &= -\frac{35}{5}&& \\[1 em]x &= -7&& \\[1 em] \end{aligned} $$
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