There is no sensible meaning to "31 round to 1 dp" because the number is already rounded to a greater degree than that!
14.0
8.8
It is: 276.3 because 0.02 is less than 0.05
9.4
326.6
It is: 21.2
17.2
62.2
The correct answer is 20.0
19
31,600
13.2 percent (rounded to 1dp).