The problem has you solving 4x = 88 and the first step - which is the proper step - is to divide by 4 on both sides. What it does is the following:
--gets x alone on one side of the equation
--keeps the equation balanced because it's on both sides
--Undoes the multiplying. Dividing and multiplying are inverse, or, undoing operations. 4 and x are put together with multiplying - so we use dividing to take it apart.
The idea of using 4 because it's a factor is the wrong choice. If the equation were 5x = 88 and you divide by 4, you aren't getting a single 1x alone. So the "divide because it's a factor" choice is wrong.
Thus the upper left choice is NOT a good reason and is the best answer.