First, let's do the operation of the coefficient:
3.14/2.65 = 1.18490566
As the values have 3 significant figures, the result must also have 3 significant figures. So it will be 1.19. Now let's calculate 10^-2/10^-7
We must subtract -2 by -7. So: -2 - (-7) = +5
The answer is:
1.19 x 10^5