Here, $S = (13.8 \pm 0.2)m$ and $t = (4.0 \pm 0.3)\ \sec$ Expressing it in percentage error, we have, $S = 13.8 \pm \frac{0.2}{13.8} \times 100\% = 13.8 \pm 1.4\%$ and $t = 4.0 \pm \frac{0.3}{4} \times 100\% = 4 \pm 7.5\%$ $\because V = \frac{s}{t} = \frac{13.8 \pm 1.4}{4 \pm 7.5} = (3.45 \pm 0.3)\ m/s$