$$ \begin{aligned} 14x-5 &= 10x+31&& \text{move the $ \color{blue}{ 10x } $ to the left side and $ \color{blue}{ -5 }$ to the right} \\[1 em]14x-10x &= 31+5&& \text{simplify left and right hand side} \\[1 em]4x &= 36&& \text{ divide both sides by $ 4 $ } \\[1 em]x &= \frac{36}{4}&& \\[1 em]x &= 9&& \\[1 em] \end{aligned} $$
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