The answer depends on the degree of rounding required.
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The answer is 100.
To the nearest hundred: 300, 100 and 400 To the nearest ten: 340, 90 and 360 To the nearest one: 343, 87 and 361
You do 26 divided by 30 and get .866666666666 and so on so you round it to .87 miles/minute
348
Take any multiple of 87, and you get a number that is divisible by 87 - for example:87 x 0 87 x 1 87 x 2 87 x 3 ... 87 x (-1) 87 x (-2) ...