$$ \begin{aligned} -23 &= 17+5x&& \text{ swap the left and right side of the equation } \\[1 em]17+5x &= -23&& \text{ move 17 to the right } \\[1 em]5x &= -23-17&& \\[1 em]5x &= -40&& \text{ divide both sides by $ 5 $ } \\[1 em]x &= -\frac{40}{5}&& \\[1 em]x &= -8&& \\[1 em] \end{aligned} $$