$$ \begin{aligned} \frac{1}{4}(12m-28) &= 6-2(3m-1)&& \text{simplify left and right hand side} \\[1 em]\frac{12m-28}{4} &= 6-(6m-2)&& \\[1 em]\frac{12m-28}{4} &= 6-6m+2&& \\[1 em]\frac{12m-28}{4} &= -6m+8&& \text{multiply ALL terms by } \color{blue}{ 4 }. \\[1 em]4 \cdot \frac{12m-28}{4} &= 4\cdot-6m+4\cdot8&& \text{cancel out the denominators} \\[1 em]12m-28 &= -24m+32&& \text{move the $ \color{blue}{ -24m } $ to the left side and $ \color{blue}{ -28 }$ to the right} \\[1 em]12m+24m &= 32+28&& \text{simplify left and right hand side} \\[1 em]36m &= 60&& \text{ divide both sides by $ 36 $ } \\[1 em]m &= \frac{60}{36}&& \\[1 em]m &= \frac{5}{3}&& \\[1 em] \end{aligned} $$

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