We want to estimate 31 % of 94. We will start by rounding each number.
c|c
31is closer to30 & 94is closer to90
than to40 & than to100
⇓ & ⇓
31 % ≈ 30 % & 94≈ 90
Now we multiply the rounded numbers to get an estimation. First, we write the percent as a fraction.