First, isolate the variable which is 3x.
You can do this by subtracting 4 from both sides of the equation.
3x+4-4=243-4
3x=239
Now, if 3x equals 239, than x must be 239 divided by 3, because we devided 3x by 3 to get to x, and you always do the same to both sides.
3x=239
3x/3=239/3
x=79 2/3