Answer
a. $32,520$
b. $32,518.61$
Work Step by Step
For the number $32,518.612$, we have:
a. To round to the nearest ten, we change "$18.612$" to "$20$" and obtain: $32,520$.
b. To round to the nearest hundredth, we round "$0.612$" to "$0.61$" and obtain: $32,518.61$.