What is 271,403 rounded to the nearest ten thousand

270,000

The ten-thousandths place is the fifth digit to the left of the decimal point, which is a 7 in this case.

The next number to the right of the 7 is a 4, which is 4 or less, so you don't need to round up the 7.  This means we can just replace the 4 and everything to the right of it with 0s.

If the 4 were 5 or more instead, you would turn the 7 into an 8 and then turn everything after it into 0s.