This one involves material implication
P ⊃ Q is equivalent to ~P v Q
1. A ⊃ U
/ A ⊃ (K ⊃ U)
2. ~A v U 1, Material implication
3. ~A v (U v ~K) 2, Addition
4. ~A v (~K v U) 3, Commutation
5. A ⊃ (~K v U) 4, Material implication
6. A ⊃ (K ⊃ U) 5, Material implication
Edwin