

The equation is 
According to multiplication property of equality: Multiply each side by
.

(Cancel common terms)
(Multiply:
)
According to addition property of equality: Add
to each side.

(Apply additive inverse property:
)
(Apply additive identity property:
)
According to division property of equality:If
then
.
(Divide each side by 3a)
(Cancel common terms)
The value of
.