We could do it with algebra. But we can also do it the long way, which is
shorter than the algebraic way.
The digit in the tens place is 3 times the digit in the units place.
So the number MUST be
31, or
62, or
93 .
It can't be anything else.
Now here they are again, with the reverse of each one:
31 . . . 13 The new number is 18 less.
62 . . . 26 The new number is 36 less.
93 . . . 39 The new number is 54 less.
Obviously, the original number is 62.