When we need to find an unknown number, we represent that unknown number with a variable. It can be x, y, z, p, q, or whatever other letter you'd like, but be consistent!
14 less than a number can be represented with subtraction. For example, if the number were 24, the answer would be 10: 24 - 14 = 10. Since we don't yet know this number, I'll call it y: y - 14.
Next, we have to consider that it's 14 less than three times a number. Instead of y - 14, let's use three times a different unknown variable x: 3*x - 14 = 3x - 14.
Then, create an equation with the expression above and the answer given in the problem: 3x - 14 = 38.
To solve for our unknown number x, we need to isolate the variable using inverse operations. In other words, we don't want 14 less than three times a number — we want the unknown number itself!
Eliminate the pesky -14 by adding it to both sides:
3x - 14 = 38.
+14 +14
3x = 52
Eliminate the coefficient in front of the unknown by diving both sides by 3:
3x/3 = 52/3
x = 52/3 = 17 1/3.