Here's my thought process: if the number if divisible by 3, flipping digits wont matter. So finding the number that are divisible by 3 is sufficient.
Looking from 310 to 320: we have 312, 315 and 318 are divisible by 3 since they add up to 6, 9 and 12 respectively.
So a total of 3 multiples every 10 numbers. From 310 to 400 we have 9 sequences of 10 numbers.
Finally, 9 x 3 = 27 , plus the three extras imo which are 330, 360 and 390. so a total of 30 multiples of 3.
It might look long but it took me like 30 seconds to solve. (also this could be a terrible non mathematical way of approaching this i'm just sharing my thoughts here)