OK, it's like regular algebra but with letters thrown in.
3x -2y = 8
3x - 2y - 3x = 8 - 3x
-2y = -3x + 8
-2y/-2 = -3y/-2 + 8/-2
y = (3/2)y - 4
Now, perpendicular lines have opposite, reciprocal slopes. Let's use our point and find b.
-1 = (-2/3)2 + b
-1 = -4/3 + b
b = 1/3
y = (-2/3)x + 1/3