8 - (2a + 7) = a + 40 Distribute/multiply - into (2a + 7)
8 - 2a - 7 = a + 40
1 - 2a = a + 40 Add 2a on both sides
1 = 3a + 40 Subtract 40 on both sides
-39 = 3a Divide 3 on both sides
-13 = a
[proof]
8 - (2a + 7) = a + 40
8 - (2(-13) + 7) = -13 + 40
8 - (-26 + 7) = 27
8 - (-19) = 27
8 + 19 = 27
27 = 27