What you will do (I think) is put in 23 degrees in the place of F. Then do 23-32. From there you will have 5/9(-9). Divide 5 and 9 then multiply that into -9.
Alright, in the formula do you see where the "F" is? That is where a fahrenheit value is going to go. The question gives you the value, which is 23. Plug the 23 in for F. 23-32 is -9. That -9 is then multiplied by the outside value (remember parentheses first) which is 5/9. -9 * 5/9 is -5 which is your answer. Hope I helped =)