$$ \begin{aligned} 3x-7 &= 2x+5&& \text{move the $ \color{blue}{ 2x } $ to the left side and $ \color{blue}{ -7 }$ to the right} \\[1 em]3x-2x &= 5+7&& \text{simplify left and right hand side} \\[1 em]x &= 12&& \\[1 em]x &= 12&& \\[1 em] \end{aligned} $$