The distributive property looks like this: a(b+c) = ab + bc
We're going to apply this property in reverse.
We're starting with something like this ab + bc,
two terms which share stuff in common.
And we're going to factor out the common stuff.
32 and 24 are both divisible by 8.
Rewrite 32 and 24 as 8 times something.
32*k + 24 = 8*4*k + 8*3
And now factor an 8 out of each term,
8(4*k + 3)
Hope that makes sense! :)