$$ \begin{aligned} 3+5(x+4) &= 4(x-2)+3&& \text{simplify left and right hand side} \\[1 em]3+5x+20 &= 4x-8+3&& \\[1 em]5x+23 &= 4x-5&& \text{move the $ \color{blue}{ 4x } $ to the left side and $ \color{blue}{ 23 }$ to the right} \\[1 em]5x-4x &= -5-23&& \text{simplify left and right hand side} \\[1 em]x &= -28&& \\[1 em]x &= -28&& \\[1 em] \end{aligned} $$
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