Well, there is nothing much to explain about why it isn't exactly 3.14...
is the ratio between the circumference and the diameter of a circle. If you perform this division, the result will not be exactly 3.14, never. It's just a fact.
As for part (b), the we just stated that

So, if we want to solve for
, we have

If you want to use 3.14 for
and the radius is 4, the circumference will be
