Okay!
1) Round both numbers -
2674 - 2700
1847 - 1800
2) Subtract 2700 and 1800
2700 - 1800 = 900
Therefore, the answer is 900
You would split an uneven number in half, by multiplying the uneven number by 5, and adding a decimal in between the numbers. (i.e. 9 x 5 = 45 = 4.5) Hope this helps:)
