\(\frac{3}{x}-\frac{7}{y}=2\)
\(\Rightarrow\frac{3}{x}=2+\frac{7}{y}\)
\(\Rightarrow\frac{3}{x}=\frac{2y}{y}+\frac{7}{y}\)
\(\Rightarrow\frac{3}{x}=\frac{2y+7}{y}\)
\(\Rightarrow2xy+7x=3y\)
\(\Rightarrow2xy+7x-3y=0\)
\(\Rightarrow4xy+14x-6y=0\)
\(\Rightarrow4xy+14x-6y-21=-21\)
\(\Rightarrow2x\left(2y+7\right)-3\left(2y+7\right)=-21\)
\(\Rightarrow\left(2x-3\right)\left(2y+7\right)=-21\)