The first step is to expand out the brackets, we can do this more simply by splitting the equation into two parts. In order to expand the first half of the equation, 3(m+4), you must times both m and 4 by the number outside the brackets, in this case 3. Therefore, the expanded equation comes out to 3m+12. The same applies for the second half of the equation which is -2(4m+1), you must times both 4m and 1 by -2, so the expanded equation comes to -8m-2. When both halves are put back together the final expanded equation comes out to 3m+12-8m-2. In order to simplify this equation, you must collect like terms, in practice this simply means you must only add or subtract m's from other m's and sole numbers from sole numbers. 3m-8m is equal to -5m and 12-2 is equal to 10, therefore the final answer is 10-5m.