R1

en
conf t

int g0/0.10
encapsulation dot1Q 10
ip add 172.31.10.1 255.255.255.0

int g0/0.20
encapsulation dot1Q 20
ip add 172.31.20.1 255.255.255.0

int g0/0.30
encapsulation dot1Q 30
ip add 172.31.30.1 255.255.255.0

int g0/0.88
encapsulation dot1Q 88
ip add 172.31.88.1 255.255.255.0

int g0/0.99
encapsulation dot1Q 99 native
ip add 172.31.99.1 255.255.255.0

exit
int g0/0
no shut

ip route 0.0.0.0 0.0.0.0 s0/0/0

S1
en
conf t
int g0/1
switchport mode trunk
switchport trunk native vlan 99

HQ
en
conf t

ip route 172.31.10.0 255.255.255.0 s0/0/0

ip route 172.31.20.0 255.255.255.0 s0/0/0
ip route 172.31.30.0 255.255.255.0 s0/0/0
ip route 172.31.88.0 255.255.255.0 s0/0/0

ip route 209.165.200.0 255.255.255.224 s0/1/0

ip route 209.165.200.0 255.255.255.224 s0/1/1 10