The nearest cent is two decimal places.
To round a number to a particular digit, look at the digit immediately to the right of your target, in this case, the third decimal place. If that digit is 4 or lower, zero it and everything to the right of it out. If that digit is 5 or higher, increase the target digit by one and zero everything to the right of it out. If your target digit is a 9, increasing it will turn it to zero and increase the digit to the left of it by one.
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Assuming it is 26.1995 cents, then the nearest cent is 26.20. The nearest dollar is 26.
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.