Change ideas:
If there are four people in each boat, there will be two fewer boats; Said: 4 people per boat, 8 more people;
If there are six people in each boat, four seats will be available, which means that there are six people in each boat and four people are missing.
Number of Articles of Association: (8+4)/(6-4)=6
Number of students: 4*6+8=32=6*6-4