Lesson 1 #12

Since you are asked to round to the nearest ten, you should first locate the 10's place which is shown underlined in red above.  

Next you need to determine if you will round down to 130 or round up to 140.  This depends on the digit immediately to the right of the place value you are going to round.  If this digit is 5 or higher, you round up.  If it less than 5 you round down.

In this case, since the digit to the right is 5 we round up to 140.