$$ \begin{aligned} \frac{x}{4}-3 &= 2&& \text{multiply ALL terms by } \color{blue}{ 4 }. \\[1 em]4 \cdot \frac{x}{4}-4\cdot3 &= 4\cdot2&& \text{cancel out the denominators} \\[1 em]x-12 &= 8&& \text{ move -12 to the right } \\[1 em]x &= 8+12&& \\[1 em]x &= 20&& \\[1 em]x &= 20&& \\[1 em] \end{aligned} $$
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