1. The problem is to use the distributive property to simplify the expression $26 \times 3 + 26 \times 7$. 2. The distributive property states that $a \times b + a \times c = a \times (b + c)$. 3. Applying this property, we group the terms with the common factor 26: $$26 \times 3 + 26 \times 7 = 26 \times (3 + 7)$$ 4. Now, add the numbers inside the parentheses: $$3 + 7 = 10$$ 5. Substitute back: $$26 \times (3 + 7) = 26 \times 10$$ 6. Finally, multiply: $$26 \times 10 = 260$$ So, the completed equation is: $$26 \times 3 + 26 \times 7 = 26 \times (3 + 7) = 26 \times 10 = 260$$