a) $-12(x-5) + 7(3-x) = 5$
$⇔ -12x + 60 + 21 - 7x = 5$
$⇔ -12x - 7x = 5 - 60 - 21$
$⇔ -19x = -76$
$⇔ x = ( - 76 ) ÷ ( -19 )$
$⇔ x = 4$
b) $30(x+2) -6(x-5)-27x=100$
$⇔ 30x + 60 -6x + 30 - 27x = 100$
$⇔ 30x - 27x - 6x = 100 - 30 - 60$
$⇔ -3x = 10$
$⇔ x = \dfrac{-10}{3}$