Respuesta :

 after subtracting  the  two numbers  which would equal  207  you round  which  would 210

The best way to estimate is to round. So, round up for both numbers. ROund the tens place.
476 becomes 480
269 becomes 270
So, to estimate, subtract 270 from 480.
480 - 270 = 210.
So, the estimation would be 210.