Vertical angles are equal
5x - 40 = 3x + 8
5x - 3x = 8 + 40
2x = 48
x = 48/2
x = 24
m∠ABC = 3x + 8 = 3 * 24 + 8 = 80°
(or m∠ABC = 5x - 40 = 5 * 24 - 40 = 80°)
This is known as "5 take 3", where ordering is not important.

93+(68+7)
first do what's in the parentheses
(68+7)
68+7= 75
new problem: 93+75
93+75= 168
Answer is 168