$$ \begin{aligned} 32x+1 &= 27x-2&& \text{move the $ \color{blue}{ 27x } $ to the left side and $ \color{blue}{ 1 }$ to the right} \\[1 em]32x-27x &= -2-1&& \text{simplify left and right hand side} \\[1 em]5x &= -3&& \text{ divide both sides by $ 5 $ } \\[1 em]x &= -\frac{3}{5}&& \\[1 em] \end{aligned} $$
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