$$ \begin{aligned} 160x &= 180(x-3)+100&& \text{simplify right side} \\[1 em]160x &= 180x-540+100&& \\[1 em]160x &= 180x-440&& \text{move the $ \color{blue}{ 180x } $ to the left side} \\[1 em]160x-180x &= -440&& \text{simplify left side} \\[1 em]-20x &= -440&& \text{ divide both sides by $ -20 $ } \\[1 em]x &= \frac{-440}{-20}&& \\[1 em]x &= 22&& \\[1 em] \end{aligned} $$

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