With VLSM you start with the biggest number of hosts:
300 hosts means you need 302 IP's. 302 IP's means you will be needing a /23 because you want to start at 182.20.1.0, you will lose some IP's because 300 hosts will not fit into 182.20.1.x:
- So the first IP will be 182.20.2.1
- The last IP will be 182.20.3.254
- network address will be 182.20.2.0
- broadcast address wil be 182.20.3.254
- The subnetmask will be 255.255.254.0
Then we take the next biggest amount which is 82 (so the smallest available subnet is /25):
- The first IP will be 182.20.4.1
- The last IP will 182.20.4.126
- network address will be 182.20.4.0
- the broadcast address wil be 182.20.4.127
- The subnetmask will be 255.255.255.128
Then we still have our network with 25 hosts left (27 IP's, the next subnet available that can handle this much hosts is /27):
- The first IP will be 182.20.4.129
- The last IP will be 182.20.4.158
- The network address will be 182.20.4.128
- The broadcast address will be 182.20.4.159
- The subnetmask will be 255.255.255.224
Mind though that in reality you can make the last 2 networks fit into a /24, this allows some breathing space if you ever need to add more hosts.