To round 540 to the nearest 100, we look at the hundreds place, which is 5 in this case. Since the digit in the tens place is 4 (less than 5), we round down. Therefore, 540 rounded to the nearest 100 is 500.
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Well, honey, 540 rounded to the nearest 100 is 500. It's not rocket science, just basic math. So, there you have it - 540 is closest to 500 when rounding to the nearest hundred.
Well lets think about it - and maybe you can answer it yourself. 540 the two nearest 100's are 500 and 600. So 540 - 500 is 40 and 600 - 540 is 60. So which is the smallest difference? Correct 500.
540
540
540
It is: 0.30*540 = 162