Expand and simplify 3(m + 4) – 2(4m + 1)

Multiply through the 3 of the first bracket to get 3m +12. Then multiply out the second bracket by -2 to get -8m -2.

Write it out in a line: 3m + 12 - 8m -2

Simplify: -5m +10

Divide by -5 again to simplify further: m - 2