$$ \begin{aligned} 3x-12 &= 4x&& \text{move the $ \color{blue}{ 4x } $ to the left side and $ \color{blue}{ -12 }$ to the right} \\[1 em]3x-4x &= 12&& \text{simplify left side} \\[1 em]-x &= 12&& \text{switch signs on both sides} \\[1 em]x &= -12&& \\[1 em] \end{aligned} $$