Verified Answer :

By definition, we have that the conversion of a US gallon to liters is given by:
 1 liter = 3.78541 gallons
 Therefore, we can apply the following rule of three:
 1 liter ---------------------> 3.78541 gallons
 5100 liters --------------> x
 Clearing x we have:
 \(x = (5100) * (3.78541) x = 19305.591\)
 two significant figures:
 \(x = 19000\)
 Answer:
 
The lung capacity of the blue whale is:
 
\(x = 19000 gallons\)