To find the multiple of 10 closest to 28, we can look at the multiples of 10 around 28, which are 20 and 30.
- The difference between 28 and 20 is \( 28 - 20 = 8 \).
- The difference between 30 and 28 is \( 30 - 28 = 2 \).
Since 2 is less than 8, the multiple of 10 that is closest to 28 is 30.