The given equation is
[tex]E=V+lr[/tex]First, subtract V from each side.
[tex]\begin{gathered} E-V=V-V+lr \\ E-V=lr \end{gathered}[/tex]Second, divide each side by l.
[tex]\begin{gathered} \frac{E-V}{l}=\frac{lr}{l} \\ r=\frac{E-V}{l} \end{gathered}[/tex]