140
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140
To round to the nearest ten, look at the units number, in this case the 8. If the units is 5 or greater round the tens up, if 4 or less leave the tens as it is (known as round down).
For example if the number was 134, you would round down to 130.
To round 138 to the nearest ten, we look at the digit in the tens place, which is 3. Since 3 is less than 5, we round down. Therefore, 138 rounded to the nearest ten is 140.