$$ \begin{aligned} 3(-4x+7) &= 24x-32&& \text{simplify left side} \\[1 em]-12x+21 &= 24x-32&& \text{move the $ \color{blue}{ 24x } $ to the left side and $ \color{blue}{ 21 }$ to the right} \\[1 em]-12x-24x &= -32-21&& \text{simplify left and right hand side} \\[1 em]-36x &= -53&& \text{ divide both sides by $ -36 $ } \\[1 em]x &= \frac{-53}{-36}&& \\[1 em]x &= \frac{53}{36}&& \\[1 em] \end{aligned} $$

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