Jancy, this takes a system of equations. Let's let s = the number of stools and t = the number of tables.
3s + 4t = 100
s = t + 3
3(t + 3) + 4t = 100
3t + 9 + 4t = 100
7t = 91
t = 13
s = 13 + 3 = 16
So, 13 tables and 16 stools!