$$ \begin{aligned} 3 &= \frac{x}{4}-3&& \text{multiply ALL terms by } \color{blue}{ 4 }. \\[1 em]4\cdot3 &= 4 \cdot \frac{x}{4}-4\cdot3&& \text{cancel out the denominators} \\[1 em]12 &= x-12&& \text{ swap the left and right side of the equation } \\[1 em]x-12 &= 12&& \text{ move -12 to the right } \\[1 em]x &= 12+12&& \\[1 em]x &= 24&& \\[1 em]x &= 24&& \\[1 em] \end{aligned} $$

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