\[12x-4=3x\]
1
Subtract 12x12x from both sides.
−4=3x−12x-4=3x-12x

2
Simplify  3x−12x3x-12x  to  −9x-9x.
−4=−9x-4=-9x

3
Divide both sides by −9-9.
−4−9=x\frac{-4}{-9}=x

4
Two negatives make a positive.
49=x\frac{4}{9}=x

5
Switch sides.
x=49x=\frac{4}{9}

Done

Decimal Form: 0.444444

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