First you should evaluate the givens. We know that so far Lester has sold $51 of drinks. Every drink costs $3 and he wants to sell at least $300 worth of drinks at the end of the day. x represents the number of drinks he wants to sell, which must be at least $300. Now we can put this into an inequality.
Since Lester wants a minimum of $300, he needs the amount to be equal to or greater than 300, because if it were any less he would not meet his goal.
> 300
Every drink costs $3, and x represents the number of drinks he needs to sell to get at least $300. Multiplying 3 and x together will give us the rest of the $300 answer.
3x > 300
We cannot forget that Lester already has $51, however, so we will add this to the amount of money from the rest of the drinks he needs to sell.
51 + 3x > 300
This makes A. our final answer. I hope my explanation made sense!