2nd: you minus -12x on both sides on 28 like an equation but you don’t actually minus the 28 but leave it as -12x after that you should get the numbers below
3rd: -2y=-12x+28 you can’t have negatives y so you do this step down below
4th: -1 (-2y-12x+28) multiple each number And you get 2y=12x+-28
5th: divide 2y on every number aka on (2y, 12x, -28)