It is closer to 137.
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140. 137 is between 130 & 140, the two closest multiples of ten. It is closer to 140, so you round to 140. The rule is, look at the ones digit (the next place to the right of the one you're rounding to). So if that digit is 0-4 then you round down, and if it is 5-9 you round up.
The factors of 137 are 1 and 137, because it is prime.
100
1 and 137 (137 is a prime number).
136%= 136/100 or 34/25 in fraction