Let the number be 10x + y. So 10x + y - 3y = 28 ⇒ 10x-2y = 28 There are two possibilities: x = 3, y = 1 x = 4, y = 6 So the number is either 31 or 46. The question can be answered using either Statement alone. From Statement A: Answer = 31 From Statement B: Answer = 46