Follow BODMAS rule to solve this question, as per the order given below. Step - 1: Parts of an equation enclosed in Bracket must be solved first and following BODMAS rule in the bracket - Step - 2: Any mathematical 'Of' or 'Exponent' must be solved next. Step - 3: Next, the parts of the equation that contain 'Division' and 'Multiplication' are calculated. Step - 4: Last but not the least, the parts of the equation that contain 'Addition' and 'Subtraction' should be calculated. since we need to find out the approximate value, we can write to these value to their nearest integers. Given expression is (72.14 ÷ 12.04) × (95.23 ÷ 23.978) = ? × 8 ⇒ (72 ÷ 12) × (96 ÷ 24) = ? × 8 ⇒ 6 × 4 = ? × 8 ⇒ 24 ÷ 8 = ? ∴ ? = 3