$$4(3a+2)-5(6a-1) = 2(a-8)-6(7a-4)+4a$$

$$ \begin{aligned} 4(3a+2)-5(6a-1) &= 2(a-8)-6(7a-4)+4a&& \text{simplify left and right hand side} \\[1 em]12a+8-(30a-5) &= 2a-16-(42a-24)+4a&& \\[1 em]12a+8-30a+5 &= 2a-16-42a+24+4a&& \\[1 em]-18a+13 &= -36a+8&& \text{move the $ \color{blue}{ -36a } $ to the left side and $ \color{blue}{ 13 }$ to the right} \\[1 em]-18a+36a &= 8-13&& \text{simplify left and right hand side} \\[1 em]18a &= -5&& \text{ divide both sides by $ 18 $ } \\[1 em]a &= -\frac{5}{18}&& \\[1 em] \end{aligned} $$

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