(i) 8.71 

Underlining the digit to be rounded 8.71. Since the digit next to the underlined digit, 7 which is greater than 5, adding 1 to the underlined digit. Hence the nearest whole number 8.71 rounds to is 9.

(ii) 26.01 

Underlining the digit to be rounded 26.01. Since the digit next to the underlined digit, 0 which is less than 5, the underlined digit 6 remains the same. 

∴ The nearest whole number 26.01 rounds to is 26.

(iii) 69.48 

Underlining the digit to be rounded 69.48. Since the digit next to the underlined digit, 4 which is less than 5, the underlined digit 9 remains the same. 

∴ The whole number is 69.48 rounds to is 69.

(iv) 103.72 

Underlining the digit to be rounded 103.72 since the digit next to the underlined digit, 7 which is greater than 5, we add 1 to the under lined digit.

Hence the nearest whole number 103.72 rounds to is 104.

(v) 49.84 

Underlining the digit to be rounded 49.84. Since the digit next to the underlined digit 8 which is greater than 5, we add 1 to the underlined digit. Hence the nearest whole number 49.84 rounds to 50.

(vi) 101.35 

Underlining the digit to be rounded 101.35. Since the digit next to the underlined digit 3 is less than 5, the underlined digit 1 remains the same. Hence the nearest whole number 101.35 rounds to is 101.

(vii) 39.814 

Underlining the digit to be rounded 39.814. Since the digit next to the underlined digit 8 is greater than 5, we add 1 to the underlined digit. 

Hence the nearest whole number 39.814 rounds to is 40.

(viii) 1.23 

Underlining the digit to be rounded 1.23. Since the digit next to the underlined digit 2, is less than 5, the underlined digit 1 remains the same. Hence the nearest whole number 1.23 rounds to is 1.