$$ \begin{aligned} 3x+17 &= 7x-23&& \text{move the $ \color{blue}{ 7x } $ to the left side and $ \color{blue}{ 17 }$ to the right} \\[1 em]3x-7x &= -23-17&& \text{simplify left and right hand side} \\[1 em]-4x &= -40&& \text{ divide both sides by $ -4 $ } \\[1 em]x &= \frac{-40}{-4}&& \\[1 em]x &= 10&& \\[1 em] \end{aligned} $$
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