$$ \begin{aligned} 9(m-3)+3m &= 7m+43&& \text{simplify left side} \\[1 em]9m-27+3m &= 7m+43&& \\[1 em]12m-27 &= 7m+43&& \text{move the $ \color{blue}{ 7m } $ to the left side and $ \color{blue}{ -27 }$ to the right} \\[1 em]12m-7m &= 43+27&& \text{simplify left and right hand side} \\[1 em]5m &= 70&& \text{ divide both sides by $ 5 $ } \\[1 em]m &= \frac{70}{5}&& \\[1 em]m &= 14&& \\[1 em] \end{aligned} $$
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