$$ \begin{aligned} 38+7a &= 8a+32&& \text{move the $ \color{blue}{ 8a } $ to the left side and $ \color{blue}{ 38 }$ to the right} \\[1 em]7a-8a &= 32-38&& \text{simplify left and right hand side} \\[1 em]-a &= -6&& \text{switch signs on both sides} \\[1 em]a &= 6&& \\[1 em] \end{aligned} $$