The formula
x + y = 32
Find our X value
y + 14 = x
Sub for x
(y + 14) + y = 32
Remove Parathesis
y + 14 + y = 32
Add
2y + 14 = 32
Subtract
2y = 18
Divide
y = 9
Sub for y
x + 9 = 32
Subtract
x = 23
Double Check:
9 + 14 = 23
23 + 9 = 32
I hope this helps! :)