$$ \begin{aligned} 3(c+3) &= 2(c+20)&& \text{simplify left and right hand side} \\[1 em]3c+9 &= 2c+40&& \text{move the $ \color{blue}{ 2c } $ to the left side and $ \color{blue}{ 9 }$ to the right} \\[1 em]3c-2c &= 40-9&& \text{simplify left and right hand side} \\[1 em]c &= 31&& \\[1 em]c &= 31&& \\[1 em] \end{aligned} $$
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