#### Answer

Approximately 225 acres are needed.
Exactly 231 acres are needed.

#### Work Step by Step

The number of acres needed to grow enough corn for a certain amount of ethanol can be determined by dividing the amount of ethanol needed by the number of gallons produced per acre.
To estimate the acreage needed, use front end rounding to approximate the amount of ethanol needed and the number of gallons per acre.
$86,394 \approx 90,000$ gallons needed
$374 \approx 400$ gallons per acre
Compute the approximate acreage needed.
$90,000 \div 400 = 225$ acres
Compute the actual acreage needed.
$86,394 \div 374 = 231$ acres