Jesse has a season's subscription to the local drama theater. His seat is in the 5th row from the front and the 12th row from the back of the theater. His seat is 8 seats from the right aisle and 12 seats from the left aisle.

• If each row has the same number of seats, how many seats are in the entire theater?

Explain in detail how you found your answer using words, numbers, and/or pictures.