Answer:
ANS. = 130
30% or 30/100=39offices
use cross multiplication
100/30 x 39/1 (note 30/100 is inversed to 100/30) math. law
10/3 x 39/1 (using divisor 10)
10/1 x 13/1 (using divisor 3)
10 x 13 = 130
Ans = 130 offices
Ans.Checked
30% of 130 offices
30/100 x 130/1
3/10 x 130/1 (10 as divisor)
3/1 x 13/1 (10 as divisor)
3 x 13 = 39
39 offices
Q.E.D