Hello!
Convert the percentages to decimals by dividing them by 100, and then multiply them by the amount of boys and girls. 
53 ÷ 100 = 0.53 as a decimal
0.53 × 300 girls = 159
This means that 159 of the 300 girls play sports. 
Repeat this to calculate how many boys play sports. 
39 ÷ 100 = 0.39 
0.39 × 500 = 195
This means that 195 out of the 500 boys play sports.
Final Answer: 
More boys play sports than girls.