$$ \begin{aligned} \frac{k}{4}+3 &= 14&& \text{multiply ALL terms by } \color{blue}{ 4 }. \\[1 em]4 \cdot \frac{k}{4}+4\cdot3 &= 4\cdot14&& \text{cancel out the denominators} \\[1 em]k+12 &= 56&& \text{ move 12 to the right } \\[1 em]k &= 56-12&& \\[1 em]k &= 44&& \\[1 em]k &= 44&& \\[1 em] \end{aligned} $$
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