$$ \begin{aligned} 3\cdot(4-a) &= 2(a+6)&& \text{simplify left and right hand side} \\[1 em]12-3a &= 2a+12&& \\[1 em]-3a+12 &= 2a+12&& \text{move the $ \color{blue}{ 2a } $ to the left side and $ \color{blue}{ 12 }$ to the right} \\[1 em]-3a-2a &= 12-12&& \text{simplify left and right hand side} \\[1 em]-5a &= 0&& \text{ divide both sides by $ -5 $ } \\[1 em]a &= \frac{0}{-5}&& \\[1 em]a &= 0&& \\[1 em] \end{aligned} $$

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