140
This is because you take the first two numbers (in this case, they are 100 and 30) and these are the first two figures. You then round the 30 to a 40, because of the 8. This then gives you 140.
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There are 2 significant figures.
104 in 2 significant figures is 1.0e2
2 significant figures.
It has 2 significant figures.
2 significant figures.