$$ \begin{aligned} 26 &= 5+3x&& \text{ swap the left and right side of the equation } \\[1 em]5+3x &= 26&& \text{ move 5 to the right } \\[1 em]3x &= 26-5&& \\[1 em]3x &= 21&& \text{ divide both sides by $ 3 $ } \\[1 em]x &= \frac{21}{3}&& \\[1 em]x &= 7&& \\[1 em] \end{aligned} $$