$$12(x-5)=7(24+8)$$
$x = \frac{71}{3} = 23\frac{2}{3} \approx 23.666666667$
$$12x-60=7\left(24+8\right)$$
$$12x-60=7\times 32$$
$$12x-60=224$$
$$12x=224+60$$
$$12x=284$$
$$x=\frac{284}{12}$$
$$x=\frac{71}{3}$$
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