The division part of the question will have 4 significant figures because both top and bottom numbers have 4 signiificant figures. That part is then 0.9273. The subtraction rule says the answer will be to the least number of decimal points which is three from the first number. After you subtract you have 8.4667, but this must be rounded back to the thousandths place to get 3 decimal places, so the final answer is 8.467.
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