$$ \begin{aligned} 12x+8 &= 5x-20&& \text{move the $ \color{blue}{ 5x } $ to the left side and $ \color{blue}{ 8 }$ to the right} \\[1 em]12x-5x &= -20-8&& \text{simplify left and right hand side} \\[1 em]7x &= -28&& \text{ divide both sides by $ 7 $ } \\[1 em]x &= -\frac{28}{7}&& \\[1 em]x &= -4&& \\[1 em] \end{aligned} $$
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