exam Maths Puzzle Numerical Ability

Find an equation for the line with y-intercept 3 that is perpendicular to the line: y=2/3x-4

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I am a beginner.

I am stuck on correct answer for:

What percent of 12 is 18?

I am not using a specific book. I am just practicing... I have to find the slope and y- intercept of the line for these three but i dont get how
4x+2y=32 i tried to work this out here
-4 -4
2y=-4x-32
y-2x=16
the next is 9x+3y=-81
2x-5y=10