8 3/4 rear end question

2.94 is closer to 3 than 3.23.

3.23 would be more than 1.5 revs more like like 1.6 revs, and hard to make a good count with 1 tire rotation.

If you want to get a more accurate number, rotate the tire 10x, count yoke revs, multiply by 2, move the decimal point left one position.

14.7 yoke revs will be 2.94

16.1 yoke revs will be 3.23