Answer:
The first step is to add 37 to both sides of the equation. i.e. grouping like terms.
12x - 37 = 23
12x - 37 + 37 = 23 + 37
12x - 0 = 60
12x = 60
To go on from there, you divide both sides by 12, i.e. removing common factors:
12x = 60
12x ÷ 12 = 60 ÷ 12
x = 5