I'm assuming that you mean

because if you meant

then u would simplify and you couldn't make it the subject.
Under this assumption, we start with

We multiply both sides by 

We expand the left hand side:

We move all terms involving u to the left and all terms not involving u to the right:

We factor u on the left hand side:

We divide both sides by 

to make the proportion we make the ratio of the similar sides
For example
4/8 = 12/x
or we can write it as 4/12 = 8/x
or 12/x = 4/8
So last option is correct
Answer:
x = 1/5(k-14)
Step-by-step explanation:
5x + 14 = k
Subtract 14 from each side
5x+14-14 = k-14
5x = k-14
Divide by 5
5x/5 = 1/5(k-14)
x = 1/5(k-14)