The rule of division for significant figures is to put the answer to the least amount of significant figures presented in the problem. 0.0131 only has 3 sig figs which is 131 3.582 has 4 sig figs The least amount is 3 in the problem When you originally divide 3.582 and 0.0131 you get 273.4531 in your calculator
Now put it to 3 sig figs 4 is not greater than 5 so you don't need to round 273 is 3 sig figs. So answer is 273