The given equation is: s=t (v0 +1/2 at)
To answer this question, it is better to first have a look at all the properties of equality.
Addition:
It states that if we have a = b, then a + c = b + c
Subtraction:
It states that if we have a = b, then a - c = b - c
Multiplication:
It states that if we have a = b, then a * c = b * c
Division:
It states that if we have a = b, then a/c = b/c (c should be nonnegative)
Step1:
s/t = v0 + 1/2 at
In this step, both sides are divided by 't'. Hence, it follows the division property of equality.
Step2:
s/t - 1/2 at = v0
In this step, we minus 1/2at from both sides. Hence, it follows the subtraction property of equality.