No. The biggest estimate you could make would be
110*3 = 330 which doesnt round to 400. So a better estimate might be 300
Given :
Heather spend 2/7 of her money buying presents.
She then had €48.65 left.
To Find :
The initial amount of money she had.
Solution :
Let, initial amount she had is €x.
So,

x = €68.11
Therefore, initially he had €68.11 .