There are 88 seats in a theater. the seating in the theater is split into 4 identical sections. each section has 14 red seats and some blue seats.

I guess you are trying to find out what the "some blue seats are". Lets show this as x.  So you are trying to find x. Now 88 seats in the theater divided by the 4 identical sections. that would give you 22. Now like you said 14 of the seats are red..That means that we have to find out what the blue is or x. 22-14 is 8. That means that there are 8 seats left that are not red...That means that 8 seats in the theater are blue.

:)