I'm not sure what "to make x the subject of the formula" means.
If it means to solve for y in terms of x:
3x + 1 = y( x + 2) then divide both sides by x + 2:
y = (3x + 1) / (x + 2)
If it means to solve for x in terms of y:
3x + 1 = y( x + 2) then multiply out the right side:
3x + 1 = xy + 2y then get all the x-terms on one side and everything else on the other:
3x - xy = 2y - 1 then factor out the x-term
x(3 - y) = 2y - 1 then divide both sides by 3 - y
x = (2y - 1) /(3 - y)