See that arrow for current, Io? The current is shown as directed "down" through that 10k resistor, so this means that the voltage at the "top" of that resistor will be positive with respect to the "bottom" of the resistor. You don't get a choice here, it's not your call. The moment the current in the resistor is marked with an arrow, that also defines the polarity of the voltage across that resistor. The only way you can get current to flow "down" through the 10k resistor is by having the "top" of that resistor more positive than the "bottom" of the resistor. For any individual element in a circuit, its current's direction and voltage's polarity go hand in glove.
You have established that the voltage at the top of the 10k resistor is 40volts. But the 15k resistor is connected in parallel with the 10k, so the voltage across the 15k is also 40v and with the same polarity as the voltage across the 10k. So you can now calculate what current is going through the 15k resistor.
Current does not materialize out of thin air, so the current that flows through that 10k, added together with that through the 15k, must be flowing through the 8v battery. Mark it in with a correctly-directed arrow.
It's convenient to call the bottom node "ground" since it extends across the whole circuit.