Answer:
Therefore, 27 tables are needed to seat all of the visitors.
Explanation:
In order to solve this question, we must divide 321 by 12, since there are 321 visitors, and each table seats 12 people.
321 ÷ 12 = 27 when rounded to the nearest whole number.
Therefore, 27 tables are needed to seat all of the visitors.
Hope this helps! :D