Let x= the numberthree times a certain number =3xxSubtracted from three times a certain number =3xx−12=3x−12The result is divided by four =43x−12is means =, hence the answer is 18⇒43x−12=18Now solve for the value of x43x−12=18Multiply both sides by 4 to get rid of the fraction3x−12=18×43x−12=723x=72+123x=84Divide both sides by 333x=384=28⇒x=28