Since he already has 9 established accounts, we need to subtract this from 51. 51 - 9 = 42, meaning he needs 42 new accounts to reach his goal of 51 accounts total. If he adds 3 new accounts every month, we want to divide 42 by 3. 42 / 3 = 14. It will take him 14 months to reach his goal.
Another way of thinking about it is as a linear function in algebra 1. The equation would be y = 3x + 9, because he already has 9 accounts (making it our y-intercept) and the rate of change is plus 3 every month (if x is the number of months then we would want to multiply the number of months by 3 to get all the accounts from those months. Setting y = 51 gives us: 51 = 3x + 9. Subtract 9 from both sides gives us: 42 = 3x. Dividing by 3 on both sides gives us: 14 = x.