$$ \begin{aligned} 7x+3 &= 3x+23&& \text{move the $ \color{blue}{ 3x } $ to the left side and $ \color{blue}{ 3 }$ to the right} \\[1 em]7x-3x &= 23-3&& \text{simplify left and right hand side} \\[1 em]4x &= 20&& \text{ divide both sides by $ 4 $ } \\[1 em]x &= \frac{20}{4}&& \\[1 em]x &= 5&& \\[1 em] \end{aligned} $$
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