\(\begin{vmatrix} 2 & -5 & 3 \\ x & 1 & 4 \\ 0 & 3 & 2 \end{vmatrix} = 132\) \(\implies 2 \begin{vmatrix} 1 & 4 \\ 3 & 2 \end{vmatrix} - (-5) \begin{vmatrix} x & 4 \\ 0 & 2 \end{vmatrix} + 3 \begin{vmatrix} x & 1 \\ 0 & 3 \end{vmatrix} = 132\) \(2(2 - 12) + 5(2x) + 3(3x) = 132\) \(-20 + 10x + 9x = 132\) \(19x = 152\) \(x = 8\)