You can solve this equation by first factoring out the common factor and then combining the like terms on each side of the equals sign:
4x − 4y = 9x − 6
4. 4(x−y) = 9(x−y)
5. 4(x−y) = 9x − 9y
6. 4(x−y) = 9x − 9y
7. Substitute x=3 and y=-1: 4(3−(-1)) = 9(3 − (-1))