Variable $x$ cannot be equal to $3$ since division by zero is not defined. Multiply both sides of the equation by $3\left(x-3\right)$, the least common multiple of $x-3,3$.
$$3\left(x+4\right)=2\left(x-3\right)$$
Use the distributive property to multiply $3$ by $x+4$.
$$3x+12=2\left(x-3\right)$$
Use the distributive property to multiply $2$ by $x-3$.