At one decimal place, both hundredths digits are \(4\), so both values round to \(3.1\).

At two decimal places, the thousandths digits \(1\) and \(9\) give \(3.14\) and \(3.15\). Thus two decimal places is the first accuracy that distinguishes them.

Answer

Two decimal places: \(3.14\) and \(3.15\). To one decimal place both are \(3.1\).