The number of children does work out to be a fraction here if you actually solve fully using both statements, so there's something wrong with the numbers in the question. Perhaps they meant Statement 2 to say "390 balloons" instead of "360 balloons". Then you'd have 90 children receiving three balloons, and 60 children receiving two balloons.
Or maybe they meant, in Statement 1, to say "40% received 3 balloons" (instead of 2 balloons). Then you'd have 60 getting 3
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Or maybe they meant, in Statement 1, to say "40% received 3 balloons" (instead of 2 balloons). Then you'd have 60 getting 3
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