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S = shared electrons : total number of electrons that will be shared and therefore are the bonding electrons. Divide "S" by 2 and you'll have the number of bonds (lines) in the structure.
N = needed electrons : needed is based on the octet rule which is 8 electrons for all atoms except hydrogen which is 2.
A = available electrons : actual number of valence electrons that each atom brings to the structure. Remember to adjust your total up or down here if you have an anion (up) or a cation (down).
The kernel charge is the same as the regular number of valence electrons. It's the number of the group on the American periodic table. The kernel charge is positive due to the nucleus being positive.