So to have a line parallel the equation is: m1 = m2, meaning the slope (represented by m in this equation) is equal. So in the equation. 3y = - 2x + 4 you need to simplify the equation by dividing both sides by 3. Which would be like so: y = - 2/3x + 4/3, which the slope will be -2/3.
To be perpindicular you need the slope to be: m1 * m2 = - 1. So because we already know that the slope is -2/3, all we need to do is set up an equation: -2/3 * y = - 1
