To find out estimations we round off the indiviual terms and then calculate the differences.
In 278−109, 278 will be rounded up to 300 because tens place digit of 278 i.e. 7 is greater than 5.
109 will be rounded down to 100 because its tens place digit is less than 5.
Hence, difference of the estimated numbers is 300−100=200
Similiarly,
893−578 will be rounded off to 900−600=300
and, 540−98 will be rounded off to 500−100=400