Potassium is typically rounded to the nearest whole number when reporting laboratory values. Therefore, if the measured potassium level is 39.5, it would be rounded down to 39, and if it is 40.5, it would be rounded up to 41. Rounding to 40 for potassium would be appropriate if the measured value falls between 39.5 and 40.4.
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I cannot imagine rounding potassium to 40. The atomic number is 19, and the atomic weight is 39.09 ■
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When rounding a number to the nearest whole number, you look at the digit to the right of the decimal point. If that digit is 5 or greater, you round up; if it is 4 or less, you round down. In this case, 40 is already a whole number, so it does not need to be rounded.