Rounding to the nearest dollar
Round down for a dollar amount that has 0 to 49 cents.
Example: $89.27 rounds down to $89.
Example: $53.52 rounds up to $54.
Rounding to the nearest cent
Look at the number to the right of the full cents, if the number is five or more, increase the cents by 1. If the number is four or less, keep the cents the same.
Examples: Round $143.864. Look at the last digit. The last digit is 4. Since 4 is less than 5, keep the cents the same. $143.864 rounds to $143.86.