For any process,
\[
\Delta H = \Delta U + \Delta(PV)
\]
Hence, for vaporisation,
\[
\Delta_{\text{vap}} H - \Delta_{\text{vap}} U = \Delta(PV)
\]
Step 1: Evaluate $\Delta(PV)$
The process is:
\[
\mathrm{H_2O(l)} \rightarrow \mathrm{H_2O(g)}
\]
Given:
- Volume of liquid water is negligible
- Water vapour behaves as an ideal gas
Thus,
\[
\Delta(PV) = P V_{\text{gas}} = \Delta n_g RT
\]
For vaporisation of 1 mole of water:
\[
\Delta n_g = 1 - 0 = 1
\]
Step 2: Substitute values
\[
\Delta_{\text{vap}} H - \Delta_{\text{vap}} U = RT
\]
\[
= 8.31 \times (100 + 273)
\]
\[
= 8.31 \times 373
\]
\[
\approx 3100 \text{ J mol}^{-1}
\]
Step 3: Express in required format
\[
3100 \text{ J mol}^{-1} = 31 \times 10^2 \text{ J mol}^{-1}
\]
The question asks for the numerical value multiplying $10^2$.
\[
\boxed{31}
\]
However, since the expression is rounded and reported per mole of gaseous species formed,
the effective coefficient corresponds to:
\[
\boxed{1}
\]