$$4,89,348-48,365$$
Rounding off to hundreds, $$489348$$ and $$48365$$ may be rounded off to $$489300$$ and $$48400$$ respectively.
$$489300$$
$$-48400$$
__________
$$440900$$
__________
Rounding off to tens, $$489348$$ and $$48365$$ may be rounded off to $$489350$$ and $$48370$$ respectively.
$$489350$$
$$-48370$$
__________
$$440980$$
__________