Don't sweat it. It looks complex but i will try to help explain it.
First all this equation ids saying is 8 times a number k divided by 3=32
So,First we get rid of the three.So it says divide by three so we do the opposite operation. So.So 32*3=96
Now we have 8k=96
So our goal is to get x by it self so we divide by 8 because we need to do do the opposite operation.
We get x=12