By rounding off to nearest hundreds, the rough estimate of their difference will be:
108734 can be rounded off to 108700.
47599 can be rounded off to 47600.
Hence, the estimated difference = 108700 - 47600 = 61100.
By rounding off to nearest tens, the rough estimate of their difference will be:
108734 can be rounded off to 108730.
47599 can be rounded off to 47600.
Hence, the estimated difference = 61130.