Katelyn had $132. She spent $28 buying gifts for her friends and $32 on books. Estimate how much money she has left by first rounding all numbers to the nearest ten and then subtracting.

Pretty sure it's $70.  

Step-by-step explanation:

The first thing you need to do is round to the nearest ten. To do that you see if $28 is closer to $20 or $30. And it is closer to $30. The see if $32 is closer to $30 or $40. And it's closer to $30. Then you subtract $132 minus $30 minus $30. And you get $72. If they are asking what the nearest ten is for the answer, then it would be $70.

1/4 and 8/3 because:

the reciprocal if 4 is 1/4 because 4 is used as 4/1 and the opposite of that is 1/4. the opposite of 3/8 is 8/3 so that is the answer.