$$ \begin{aligned} 12 &= 3p-7p&& \text{simplify right side} \\[1 em]12 &= -4p&& \text{ swap the left and right side of the equation } \\[1 em]-4p &= 12&& \text{ divide both sides by $ -4 $ } \\[1 em]p &= -\frac{12}{4}&& \\[1 em]p &= -3&& \\[1 em] \end{aligned} $$