$$ \begin{aligned} 12r+12 &= -8r+40&& \text{move the $ \color{blue}{ -8r } $ to the left side and $ \color{blue}{ 12 }$ to the right} \\[1 em]12r+8r &= 40-12&& \text{simplify left and right hand side} \\[1 em]20r &= 28&& \text{ divide both sides by $ 20 $ } \\[1 em]r &= \frac{28}{20}&& \\[1 em]r &= \frac{7}{5}&& \\[1 em] \end{aligned} $$
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