How does the reduction work in backwards substitution in Bézout's identity?

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I'm a bit stuck on one part of Bézout's identity when used with Euclid's algorithm.

The specific part of the equation I can't see is;

               3=27-4*(60-2*27)

Which reduces to

3=927-460

(How and why should we know to reduce the equation in this format?)

Then we backward substitute again to say

               3=9*(207-3*60)-4*60

Which reduces to

3=9x207-31*60

(Again, how and why do we reduce the equation in this manner?)

This is to satisfy the equation av+bw=d.

Many thanks!