If the ending digits are .50 or greater, you round up. If they are .49 or less, round down. In this case, it is rounded up, to .40 cents.
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nearest cent
If you round 29.7 to the nearest cent, it is 30 cents.
0.667 cents, to the nearest cent, is 1 cent.
10.76 is rounded to the nearest cent.
$210 is to the nearest cent.