For 27 since all they did was add a zero on the end of the first number (9,554), you just add that zero to the end of you quotient to make 95,540 / 562 = 170
For 28 the answer is 110.59 (rounded to nearest hundredth) because you take the distance between the moon and earth and divide it by the width of the moon 384,400 / 3,476 = 110.58688
Hope this helps!