14.3p − 32.24 = 127.92
2. 14.3p − 32.24 + 32.24 = 127.92 + 32.24
14.3p = 160.16
3.
14.3p
14.3
=
160.16
14.3

First we must distribute the 2.6 to everything inside the () 

The new equation would then be
14.3p-32.24 = 127.92

Then you would add a -32.24 to each side of the equal sign, so that the 32.34 would become a zero pair on the right side of the equal sign and cancel. 

The new equation would then be
14.3p = 160.16

Then you divide each side of the = by 14.3, that way the p becomes isolated.
14.3p/14.3 = 160.16/14.3

Then you're left with 
p = 11.2

Hope this helped :)

Good luck!