1) The document provides instructions for rounding numbers to the nearest ten or hundred using a memorization poem.
2) The poem states to find the number, look at the digit in the place value being rounded to, and if it is 4 or less ignore it but if 5 or more add 1 to the preceding digit.
3) Examples show using the poem to round 978 to the nearest ten (980) and 327 to the nearest hundred (300).