3x + 4 = 32

First we get rid of the added 4 by subtracting 4 from both sides:

3x + 4 = 32
    -4   -4
-----------
3x     = 28

Now we get rid of the multiplied 3 by dividing both sides by 3:

     = 

     x =  or in algebra it is usually OK just to
leave it as an improper fraction .  Improper fractions are
quite PROPER in algebra! :-)  
  
Edwin