$$ \begin{aligned} 12(y+1) &= 4(4y-3)&& \text{simplify left and right hand side} \\[1 em]12y+12 &= 16y-12&& \text{move the $ \color{blue}{ 16y } $ to the left side and $ \color{blue}{ 12 }$ to the right} \\[1 em]12y-16y &= -12-12&& \text{simplify left and right hand side} \\[1 em]-4y &= -24&& \text{ divide both sides by $ -4 $ } \\[1 em]y &= \frac{-24}{-4}&& \\[1 em]y &= 6&& \\[1 em] \end{aligned} $$
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