I take it that you're trying to solve for the variable (x), so by using the order of operations (PEMDAS), the first step is to add 40 to both sides of the equation as addition cancels out subtraction.
[tex] - 32x - 40 = 0[/tex]
[tex] - 32x = 40[/tex]
From there you will divide by -32 and simply the fraction.
[tex]x = - \frac {40}{32} [/tex]
[tex]x = - \frac{5}{4} [/tex]
I hope this helps, but please let me know if this is not what you're trying to do.
