Making y the subject of the formula means that we need to rearrange the formula to make it look like y = something. We start by multiplying out the brackets on the right hand side: 3y-p=2h+yh. We then collect all of the terms containing y onto one side. We do this by subtracting yh from both sides: 3y-p-yh=2h. Then we add p to both sides: 3y-yh=2h+p. We now factorise the left hand side: y(3-h)=2h+p. And finally, we divide both sides by (3-h): y=(2h+p)÷(3-h).