Rather than manipulating the whole matrix in one shot, solve for each of the four unknown entries of $X$ separately, treating them like four independent linear equations. Write $X = \begin{bmatrix} a & b \\ c & d \end{bmatrix}$. The equation $2X + \begin{bmatrix} 1 & 2 \\ 3 & 4 \end{bmatrix} = \begin{bmatrix} 3 & 8 \\ 7 & 2 \end{bmatrix}$ splits into four scalar equations, one per position: $2a + 1 = 3$, $2b + 2 = 8$, $2c + 3 = 7$, and $2d + 4 = 2$.
Solving the first: $2a = 2$, so $a = 1$. Solving the second: $2b = 6$, so $b = 3$. Solving the third: $2c = 4$, so $c = 2$. Solving the fourth: $2d = -2$, so $d = -1$.
Putting these four numbers back into their positions in $X$ gives the completed matrix.
\[\boxed{X = \begin{bmatrix} 1 & 3 \\ 2 & -1 \end{bmatrix}}\]