Please answer correctly

The answer is c because you turn 17.5% into a decimal which gives you .175 then you times that by $361.35 which gives you 63.23625 but then you round that which gives you 63.24. then you at 63.24 pulse 361.35 and you round it which gives you $425

The answer is 1 because you have to flip the sign when dividing by negative number and 3