We need the power law for the change in potential energy (due to the Coulomb force) in bringing a charge q from infinity to distance r from charge Q. We are only interested in the ratio U₁/U₂, so I'm not going to bother with constants (like the permittivity of space).
The potential energy of charge q is proportional to
∫[s=r to ∞] qQs⁻²ds = -qQs⁻¹|[s=r to ∞] = qQr⁻¹,
so if r₂ = 3r₁ and q₂ = q₁/4, then
U₁/U₂ = q₁Qr₂/(r₁q₂Q) = (q₁/q₂)(r₂/r₁)
= 4•3 = 12.