$$ \begin{aligned} 12x-8 &= 7x+32&& \text{move the $ \color{blue}{ 7x } $ to the left side and $ \color{blue}{ -8 }$ to the right} \\[1 em]12x-7x &= 32+8&& \text{simplify left and right hand side} \\[1 em]5x &= 40&& \text{ divide both sides by $ 5 $ } \\[1 em]x &= \frac{40}{5}&& \\[1 em]x &= 8&& \\[1 em] \end{aligned} $$
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