3 is adding on the left, then it will subtract on the right
[tex]\begin{gathered} \frac{x}{-4}=-7-3 \\ \frac{x}{-4}=-10 \end{gathered}[/tex]-4 is dividing on the left, then it will multiply on the right
[tex]\begin{gathered} x=-10\cdot-4 \\ x=40 \end{gathered}[/tex]To check the answer, replace the obtained value of x into the equation. as follows:
[tex]\begin{gathered} \frac{40}{-4}+3=-7 \\ -10+3=-7 \\ -7=-7 \end{gathered}[/tex]we get a -7 at both sides of the equal sign, then x = 40 is correct.