We are asked to simplify the given expression. Let's start by rewriting 12 as a fraction.
12 ÷ (- 3/4) ⇒ 121 ÷ (- 3/4)
Recall that when dividing fractions, we multiply the first fraction by the reciprocal of the second fraction. Keep in mind that the quotient of a positive and a negative number is always negative.