Actually none of the answers is correct - it's neither 30,900 nor 40,000.
30,944 rounded to the nearest ten thousand will give us 30,000. It's because 30,944 is closer to 30,000 than to 40,000.
We let x and y be the number of Hobbies & Recreation and Soliloquies episodes that Steve subscribe. The system of linear equation that best represent the given above is,
x + y = 10
32x + 42y = 340
The values of x and y from the system are 8 and 2, respectively. Thus Steve subscribed to 8 Hobbies & Recreation and to 2 Soliloquies episodes.
I'm pretty sure you can find it by dividing the ratios
9/12 = 0.75
10/15 = 0.67
So Emilie's team had a higher ratio of wins to losses