To solve $300 \div 79.67$ and round the answer to the smallest decimal place:

1. First, perform the division:

$300 \div 79.67 \approx 3.7643$

2. Round the result to the smallest decimal place, which is the nearest whole number:

$3.7643 \approx 4$

So, $300 \div 79.67$ rounded to the smallest decimal place is 4.

Would you like any more details or have any further questions?

Here are some related questions:

1. What is the result of $250 \div 79.67$ rounded to the nearest whole number?
2. How do you round a number to a specific decimal place?
3. What are the rules for rounding numbers?
4. Can you explain the difference between truncating and rounding a number?
5. How does rounding affect the accuracy of mathematical calculations?

Tip: When rounding numbers, always look at the digit right after the place you are rounding to, as it determines whether you round up or down.