$$ \begin{aligned} 5a-12 &= 9a+12&& \text{move the $ \color{blue}{ 9a } $ to the left side and $ \color{blue}{ -12 }$ to the right} \\[1 em]5a-9a &= 12+12&& \text{simplify left and right hand side} \\[1 em]-4a &= 24&& \text{ divide both sides by $ -4 $ } \\[1 em]a &= -\frac{24}{4}&& \\[1 em]a &= -6&& \\[1 em] \end{aligned} $$
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