#### Answer

(a) Front end rounding is the simplest way to estimate a result because fewer digits contain a non-zero value. (b) Front end rounding is the least accurate way to estimate a result. The higher the position of the digit rounded to, the greater the potential value is of the portion of the number that is changed to zero. (For example, a number rounded to the tens position changes by a maximum of 5. A number that is rounded to the hundreds position can change by as much as 50.) Front end rounding uses the highest position digit to round to, thereby maximizing the amount of change between the estimated and original values.

#### Work Step by Step

Rounding simplifies the solution but gives a less precise result.