So q is equal to -12 and P divided by Q will be equal to -3 but since you know Q you replace it with -12 and now it's gonna be P divided by -12 equal to -3 move -12 to the other side by multiplying -12 to both sides so you cancel out the -12 under P and you get to isolate P -3 times -12 will be +36 because the two negative signs cancel out