$$ \begin{aligned} 4(x+13)-(x-8) &= 0&& \text{simplify left side} \\[1 em]4x+52-(x-8) &= 0&& \\[1 em]4x+52-x+8 &= 0&& \\[1 em]3x+60 &= 0&& \text{ move the constants to the right } \\[1 em]3x &= -60&& \text{ divide both sides by $ 3 $ } \\[1 em]x &= -\frac{60}{3}&& \\[1 em]x &= -20&& \\[1 em] \end{aligned} $$
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