In order to find this equation we must first find the slope of the original line. To do this, we solve the original equation for y.
4x + y - 2 = 0
4x + y = 2
y = -4x + 2
The original slope (the coefficient of x) is -4, which means the new slope will also be -4 because parallel lines have the same slope. Now, we can use this slope along with the point in point-slope form to find the equation of the line. Just plug in the numbers and solve for the coefficient.
If I did my math correct it should be 47. If you take 284x386 you get 109,624 (that should be the area in square feet) then take 109,624 and divide it into 2346 and you get 46.7280477408. In order to cover it you should round up to 47 bags.