Since it is specifically stated that the line intersects the x-axis, then this means that y = 0. Therefore substituting y = 0 into the given equation will us the value of x.
Substituting y = 0:
3 x + 2 * 0 = 72
3 x = 72
x = 24
Therefore this means that the line intersect the x-axis at point (24, 0).