Yes, you round 158 to 160, and 41 to 40, and divide. Now, do the actual division (perhaps with a calculator), to see how close the estimate is. Practice with several similar divisions, to get a "feel" of how much rounding will result in how much of an error.
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Yes. This is because 158 is approximately 160 and 41 is approximately 40. 160/40 = 4, therefore 4 is a good estimate of 158/41.
1
41
25
0.0121