No because 9400 has only 2 significant figures
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9400
9400
There is no such thing as a nearest significant figure. For sf (as with decimal places) it is necessary to specify how many. 0.00747 to 1 sf is 0.007, to 2 sf it is 0.0075, to 3 sf it is 0.00747, to 4 sf it is 0.007470 and so on.
9400÷65 gives144 quotient,40 remainder. 65×145 =9425 25 is the least
128 sf is 14.2 sq yards.