$$ \begin{aligned} 5(2x-8)+2\cdot(5+6x) &= 14+23x&& \text{simplify left and right hand side} \\[1 em]10x-40+10+12x &= 23x+14&& \\[1 em]22x-30 &= 23x+14&& \text{move the $ \color{blue}{ 23x } $ to the left side and $ \color{blue}{ -30 }$ to the right} \\[1 em]22x-23x &= 14+30&& \text{simplify left and right hand side} \\[1 em]-x &= 44&& \text{switch signs on both sides} \\[1 em]x &= -44&& \\[1 em] \end{aligned} $$

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