1. The problem is to solve the equation $51 = s - 23$ for $s$. 2. To isolate $s$, we add 23 to both sides of the equation to cancel out the $-23$ on the right side. 3. Adding 23 to both sides gives: $$51 + 23 = s - 23 + 23$$ 4. Simplify both sides: $$74 = s + \cancel{(-23 + 23)}$$ 5. This simplifies to: $$s = 74$$ 6. Therefore, the solution is $s = 74$.