3 (4a × 3) = 4 :First, distribute (Multiply the 3 times the 4a and the other 3)
12a × 9 = 4 :Then, divide the whole equation by 9
12a = 4/9 :Then, divide the whole equation by 12
a = 1/27
(At least, that what I hoped your equation said at the beginning xD)