You don't round a whole no. Generally, things like sales tax are rounded when end result is a fraction of a cent & many taxes are fractions themselves. For 75.5 cents would round up (.76), anything less than .5 rounds down as a rule of thumb.
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973 as a percentage of 1173 is 973/1173 times 100 = 83% rounded to the nearest integer
1.239 rounded to the nearest cent is 1 cent.
2.66 is rounded to the nearest cent.
2.49 is already rounded to the nearest cent.
76.23 rounded to the nearest cent is 76.23