1. **Problem Statement:** Simplify the expression $\frac{7x^2}{4} - 3$. 2. **Formula and Rules:** This is a simple algebraic expression involving a fraction and subtraction. No special formula is needed, just combine terms carefully. 3. **Intermediate Work:** The expression is already simplified as the terms are unlike (one is a fraction with $x^2$, the other is a constant). So the simplified form remains: $$\frac{7x^2}{4} - 3$$ 4. **Explanation:** Since $\frac{7x^2}{4}$ and $3$ are unlike terms (one contains $x^2$, the other is a constant), they cannot be combined further. **Final answer:** $\frac{7x^2}{4} - 3$