\[4 \cdot (x + 6) - ax = 3;\ \ \ \ \ \ \]
\[нет\ корней:\ \ a - ?\]
\[4x + 24 - ax = 3\]
\[4x - ax = 3 - 24\]
\[x(4 - a) = - 21\]
\[x = - \frac{21}{4 - a};\ \ \ \ \ a \neq 4\]
\[Ответ:a = 4.\]