Rounded to the nearest ten, 361 is approximately equal to 360.
360
100
1086
350
0
The nearest ten's place to 361 is 6.
That depends to what number of figures you are rounding to. Rounded to one significant figure, 361 is approximately equal to 400. Rounded to two significant figures, this is equal to 360.
27/361 = 0.074792... = 7.479% (rounded)
400.
360
1086