A two digit number may be written as 10(tens digit) + (ones digit). For example, 38 = 10(3) + 8.
Let x = tens digit and y = ones digit
So, 10x+y = 3(x+y)
Therefore, 7x = 2y
The choices for y are 0, 1, 2, ... ,9. Since x must be an integer, the only value of y that works is 7.
So, y = 7 and x = 2. In other words, the number is 27.