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792.98 is already rounded to the nearest penny. The .98 means 98 cents.
2906.16 pennies, rounded to the nearest penny is 2906 pennies.
$37.38 would be rounded to the nearest penny. $37.40 would be rounded to the nearest nickel (or dime). $37.50 would be rounded to the nearest quarter. $37.00 would be rounded to the nearest dollar.
1.93
100.00