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