

The expression is
.
Distribute terms using ditributive property:
.
(Distribute 3)
(Multiply:
)
Distribute terms using ditributive property:
.
(Distribute 8)
(Multiply:
)
Apply commutative property of addition:
.

Combine like terms using distributive property:
.

(Add:
)
(Apply Distributive property:
)
(Subtract:
)
The simplified expression is
.