The way to get the answer is as follows. Write down the number. Now write 0.05 below it. The rationale is as follows. It is the tenth place you want the number rounded to, so you write a 5 below the hundredths position and zero everywhere else as shwon below and add the numbers. From the result truncate everything after the tenths position giving you 32.1 as the answer.
32.09
00.05
______
32.14
______
32.09 rounds to 32.1
It is 232.4 when rounded to the nearest tenth
It is then 20.2 when rounded to the nearest tenth
10.5
33.8
79.4
It is 5.2 when rounded to the nearest tenths.
65.6
It is then 52.8 when rounded to the nearest tenth
It is then 56.5 when rounded to the nearest tenth
It is 232.4 when rounded to the nearest tenth
It is then 20.2 when rounded to the nearest tenth
It is 0.8 when rounded to the nearest tenth
4.4
Oh honey, 113.04 rounded to the nearest tenth is 113.0. It's as simple as that. No need to make a big fuss over it.
10775.9
2.7
54.4