$$96x + 120 + 26 x - 143=123$$
from this step, our goal is to separate out different type of terms on each side of equal sign so I am moving the terms containing $x$ to Left and numbers to the right side.When we transfer any thing to from any side to other side it will changes its sign positive thing become negative and vice versa and multiplication become division and vice versa.so I'm trying to make you clear this thing.
$$96x + 120 + 26 x - 143=123$$
All terms of x is already on same side so there isn't any need to touch it just settle the numbers.
$$96x +26 x =123+ 143-120$$
Here is what happened $120 $ is in addition and it have positive value so it will become $-120$ to the other side similarly $143$ has negative sign so it become positive on the other side.
Then if two number has same sign they will add and take their sign.
$$122 x =266-120$$
Here $122$ and $143$ have same sign + so they add and have + sign (we don't right + sign it is understandable)
$$122 x =146$$
Here $266$ and $120$ has different sign so smaller one substract from larger one and place larger values sign to answer.(if this will write as $-120+266\;$it is also $146$ ).
$$x=\dfrac{146}{122}$$
Here we want to alone $x$ so try to $122$. This is in multiplication with $x$ so on the other side it will become in division.
We can divide the answer from $2$ so it will $$x=\dfrac{146}{122}\implies x=\dfrac{73}{61}$$