Type the given expression into a calculator. It should display 88205 as the result.
Circle the first two digits. The third digit (2) does not meet the criteria of "5 or larger", so we won't round the 88 up to 89.
Keep the first two digits as they are. Replace the other digits with zeros.
Do NOT put a decimal point after the last zero; otherwise, it will mistakenly flag those zeros as significant.
What basically happened is 88205 rounded to 88000 and we can rewrite that into the scientific notation 8.8 * 10^4; at this point notice how the 8.8 has 2 sig figs.
Answer: 88000
