You want to isolate S. S is being multiplied by 3/4.
You need to multiply 3/4 by its reciprocal to get rid of the 3/4 on the left side.
The reciprocal of 3/4 is 4/3.
The rule with equations is that you are allowed to multiplied both sides of an equation by the same number. Multiply both sides of the equation by 4/3.