7x - 12y = -32
-12y = -7x - 32
y = 7/12x + 8/3...slope here is 7/12. A parallel line will have the same slope.
so ur parallel line will be : y = 7/12x + b....and b can be anything but 8/3...it cannot be 8/3 because then there would be infinite solutions and parallel line do not have infinite solutions, they have no solutions because they do not intersect.
