Answer
30.065
Work Step by Step
We are given that Neptune is 2793 million miles from the sun. We are also told that AU is the average distance between Earth and the sun, or 92.9 million miles. Therefore, we can divide Neptune's distance from the sun by 92.9 million miles in order to calculate Neptune's AU from the sun.
$\frac{2793}{92.9}=30.065$