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The 2.7 has been broken into 2 and 0.7, and then both of these parts have been multiplied by 3, giving you the two answers of 6 and 2.1 shown. Adding these two together gives you the answer of 8.1.
Just move the point out but count the number of figures you crossed to get rid of the point. So you are going to move the point across the the 7. this means you moved only one. After that then you you multiply them (3 × 27 = 81) after getting 81 then you move your point back which would give you 8.1 (hope it helps)
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