You combine like terms which is 60 + 5 which = 65 then you want to rewrite the problem so it should be -3x + 65 =44 so then you want to subtract 65 from both sides your going to do the opposite so what you do to one side you have to do to the other so you should get =-21 now the last step of the problem is divide x from both sides which should look like -3x = -21 / -3 to both -3 and -21 so you want to cancel both -3 out and divide -21 by - 3 which give you x=7