Given, 168 × 32 = 5376 , then 5.376 ÷ 16.8 is equal to :

Answer: Option B

Given, 168 × 32 = 5376 or 5376 ÷ 168 = 32
Now,
$$\begin{array}{rl}& =\frac{5.376}{16.8}\\ & =\frac{53.76}{168}\\ & =\left(\frac{5376}{168}\times \frac{1}{100}\right)\\ & =\frac{32}{100}\\ & =0.32\end{array}$$