$$ \begin{aligned} 3(x-4) &= 2(2x-7)&& \text{simplify left and right hand side} \\[1 em]3x-12 &= 4x-14&& \text{move the $ \color{blue}{ 4x } $ to the left side and $ \color{blue}{ -12 }$ to the right} \\[1 em]3x-4x &= -14+12&& \text{simplify left and right hand side} \\[1 em]-x &= -2&& \text{switch signs on both sides} \\[1 em]x &= 2&& \\[1 em] \end{aligned} $$

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