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x in (-oo:+oo)
x/3-(4*y) = 12 // - 12
x/3-(4*y)-12 = 0
x/3-4*y-12 = 0
1/3*x-4*y-12 = 0 // + -4*y-12
1/3*x = -(-4*y-12) // : 1/3
x = (-(-4*y-12))/1/3
x = 3*(12-(-4*y))
x = 3*(12-(-4*y))
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