$$ \begin{aligned} 7 &= \frac{1}{4}(3x-12)&& \text{simplify right side} \\[1 em]7 &= \frac{3x-12}{4}&& \text{multiply ALL terms by } \color{blue}{ 4 }. \\[1 em]4\cdot7 &= 4 \cdot \frac{3x-12}{4}&& \text{cancel out the denominators} \\[1 em]28 &= 3x-12&& \text{ swap the left and right side of the equation } \\[1 em]3x-12 &= 28&& \text{ move -12 to the right } \\[1 em]3x &= 28+12&& \\[1 em]3x &= 40&& \text{ divide both sides by $ 3 $ } \\[1 em]x &= \frac{40}{3}&& \\[1 em] \end{aligned} $$

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