Please help me with this problem

You're simply dividing as stated in the picture you provided me, anyways, you're trying to fit "51.419" into "0.376". You should get 51.419 over 0.376 (51.419/0.376), '51.419' will fit 136.752659..., but since it wants you to round it to the nearest thousand, your final answer will be 136.753.