Simplify the fraction by the simplification number.

**Step 1: Calculate the numerator**

To calculate the new *numerator*, divide the numerator of the fraction (12) by the simplification number (4):

Numerator = 12 ÷ 4 = 3

**Step 2: Calculate the denominator**

To calculate the new *denominator*, divide the denominator of the fraction (28) by the simplification number (4):

Denominator = 28 ÷ 4 = 7