$$ \begin{aligned} 5x+7 &= 8x-71&& \text{move the $ \color{blue}{ 8x } $ to the left side and $ \color{blue}{ 7 }$ to the right} \\[1 em]5x-8x &= -71-7&& \text{simplify left and right hand side} \\[1 em]-3x &= -78&& \text{ divide both sides by $ -3 $ } \\[1 em]x &= \frac{-78}{-3}&& \\[1 em]x &= 26&& \\[1 em] \end{aligned} $$
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