$$ \begin{aligned} 92-(7x+4) &= 7(x+4)+x&& \text{simplify left and right hand side} \\[1 em]92-7x-4 &= 7x+28+x&& \\[1 em]-7x+88 &= 8x+28&& \text{move the $ \color{blue}{ 8x } $ to the left side and $ \color{blue}{ 88 }$ to the right} \\[1 em]-7x-8x &= 28-88&& \text{simplify left and right hand side} \\[1 em]-15x &= -60&& \text{ divide both sides by $ -15 $ } \\[1 em]x &= \frac{-60}{-15}&& \\[1 em]x &= 4&& \\[1 em] \end{aligned} $$

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