Presumably, you can do this vertically. Then, draw a line to the right of the number with the fewest digits to the right of the decimal point. That would be 107.1. Extend the line through you answer. It would fall between 9 and 7. Look at 9. Ask yourself this question: Is 97 closer to 100, or is it closer to 90. Answer, closer to 100. round up to 140.0.