The fist equation is used for adjusting moisture to 15%.

(100- % moisture)/(100-15) that will give you the moisture correction factor to 15% moisture.

That factor can be used in two ways, one for adjusting the total weight of the kernels by multiplying that factor times the wet weight of the kernels,  the other one is to divide that factor into the number of kernels per pound to get the number of kernels per pound adjusted to 15%

 To get the kernels per pound i use a digital scale that reads in grams with a resolution of 0.1 gram.  I keep counting kernels until i get at least 200 grams. The number of grams are divided by 454 to get the number of lbs. Then i divide the number of pounds into the number of kernels counted to get the kernels per pound. Then i  take that number times 56 to get the number of kernels per 56 lb bu.

 To get the number of kernels per ear i take the wet weight of the kernels times the kernels per pound.
 Clear as mud. If you have any questions on what i just posted feel free to ask.