$$ \begin{aligned} \frac{y}{3}+4 &= 120&& \text{multiply ALL terms by } \color{blue}{ 3 }. \\[1 em]3 \cdot \frac{y}{3}+3\cdot4 &= 3\cdot120&& \text{cancel out the denominators} \\[1 em]y+12 &= 360&& \text{ move 12 to the right } \\[1 em]y &= 360-12&& \\[1 em]y &= 348&& \\[1 em]y &= 348&& \\[1 em] \end{aligned} $$
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