$$ \begin{aligned} \frac{1}{4}x &= \frac{3}{12}&& \text{multiply ALL terms by } \color{blue}{ 12 }. \\[1 em]12 \cdot \frac{1}{4}x &= 12\cdot\frac{3}{12}&& \text{cancel out the denominators} \\[1 em]3x &= 3&& \text{ divide both sides by $ 3 $ } \\[1 em]x &= \frac{3}{3}&& \\[1 em]x &= 1&& \\[1 em] \end{aligned} $$
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