Answer :

We start with the equation
$$
181 = 78 - u.
$$

**Step 1: Isolate the term with \( u \).**

Subtract \( 78 \) from both sides to eliminate the constant on the right-hand side:
$$
181 - 78 = 78 - u - 78.
$$
This simplifies to:
$$
103 = -u.
$$

**Step 2: Solve for \( u \).**

To remove the negative sign in front of \( u \), multiply both sides of the equation by \(-1\):
$$
-103 = u.
$$

Thus, the solution is:
$$
u = \boxed{-103}.
$$

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