Well, honey, if you wanna round 40 to the nearest 100, you're outta luck because 40 is closer to 0 than it is to 100. So, technically, you can't round 40 to the nearest 100 because it's already closer to 0. Just keep it real and accept that 40 is 40, no need to force it into a different neighborhood.
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Rounding anything to the nearest hundred, means finding out if the hundred above is nearer or further than the hundred below. As you go up from 40 the 1st hundred you get to is 100. As you go down then the first one is zero hundred (that is, zero). The 100 is 60 higher, and the zero is 40 lower so that is nearest. So the answer is 0.
300
35.87 rounded to the nearest ten is 40
200
To round 97 to the nearest 100, you need to look at the digit in the tens place, which is 9 in this case. Since 9 is greater than or equal to 5, you will round up. Therefore, 97 rounded to the nearest 100 is 100.
2.8735 to the nearest tenth is 2.9.