The tens place value is the second digit to the left of the decimal point. The decimal point is always to the right of the ones digit; in a whole number, the decimal point is "hiding" (not written) after the ones digit. In 3040 the tens digit is the 4.
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The 1 is in the tens place.
19 tens is equal to 190. This is because when you multiply 19 by 10, you get the value of 190. In the place value system, the digit 1 in the tens place indicates one group of ten, and the digit 9 in the ones place indicates nine units.
Look at the digit in tens place. If it is 5 or greater, round the digit in hundreds place to the next higher digit. If the digit in tens place is less than 5, leave the digit in hundreds place as it is. Change all the numbers to the right of the hundreds place to zeros. 261 rounded to the nearest hundred is 300.
It is 9 times greater.
The answer depends on what the tens digit is greater than, and what the ones digit does then.