In the unlikely even that you are asked to round numbers to the nearest 175, then 120, being greater than half that number, would be rounded to 175.
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180
175
The digit in the ones place is 3, so we round down to get 120 as the answer.
1 R 55
365 / 120 x 100 = 304.16666666666666666666666666667 % round to 304.2%