In the first step, Anna solved \(8 \times 3\), which equals \(24\).
In the second step, Anna solved \(20 \times 3\).
\(20 \times 3\) is equal to \(60\) which is equivalent to \(6\) tens.
Then, Anna added the \(2\) tens that were regrouped to get \(8\) tens.
So, the final result of adding \(60 + 24\) is \(84\).
Therefore, \(28 \times 13 = 364\).