The estimate of 172.6 divided by 39 can be found by rounding both numbers to the nearest whole number. 172.6 is approximately 173, and 39 remains 39. Dividing 173 by 39 gives an estimate of about 4.4.
Well, honey, 172.6 divided by 39 is approximately 4.4231. So, if you're looking to split the bill at a restaurant or calculate something equally thrilling, there's your answer.