If n is the number then 4(n-3)=28, n-3=7, so n, the number,=10.
Another way is to reverse all the arithmetic:
The result after multiplication was 28, so the opposite of multiplication is division therefore divide 28 by 4 to get 7.
The number less 3 is 7, so add (opposite of subtract) 3 to get the number making the number 10.