First locate the 10 thousands place (8<u>3</u>6527)
Next go to the thousands place (83<u>6</u>527)
and since 6 is greater than 5 round the ten thousands place up one time (8<u>4</u>6527)and the rest of the numbers on the right side of the 10 thousands be eliminated to 0 (8<u>40,000</u>) and that is your answer