Hi,
Installing a new vanity. Drain pipe is mounted in the wall directly between the hot and cold water supply valves. Sink drain in new vanity top is offset 7" to the left of the wall drain pipe. I intend to install pipe coming out from the wall with a 90 degree bend and an extension to compensate for the 7" offset.

Question: Where do I install the p-trap? Is it best to locate it directly below the sink drain or to locate it directly in front of the wall drain? I suspect it needs to go beneath the sink.

Thanks for your help!

Install either a 45 or 22 1/2 ell (which ever one points closest toward the new sink drain)close to wall and turn the trap to meet this pipe. No 90 turns please. What kind of pipe, PVC?

Yes it's PVC.
I had not thought about the small angle solution, but I like it.
I'll see what fits.
Thanks for the help!

Cut off pipe a couple inches from wall, slip on regular 22 1/2 ell, insert short pice of pipe to see where it points. If you need to adjust in either direction (more or less angle) install a street 22 1/2 in the regular 22 1/2. By rolling these two you should be able to point to exactly where you want to go. When you have them adjusted where you want them, make alignment marks on both ells and the pipe coming out of the wall. Take apart, prime and glue, realigning marks.