Estimate the quotient of 239.63 ÷ 7.51. round the dividend and divisor to the nearest whole number.

Alright so we can round up 7.51 to 8 since we're just estimating.  

And we can make 239.63 into 240.

Then we can think how many times we think 8 would go into 240.

To simply even farther we can take off the zero and then put it back in later.

So 24 divided by 8 = 3

Now we can add back in the zero making the answer 30