Using the model and the distributive property, we have
[tex]273\div13=(260+13)\div13 \\ \\ =260\div13+13\div13=20+1 \\ \\ =21[/tex]
Then comparing the above with the model, we have that A = 2, i.e. 20 = 2 tens.
B = 13 i.e. the area of the smaller rectangle and C = 1 which is the width of the smaller rectangle.