42.86
the number in 3rd place after decimal (thousandths) is 8 so since 5 or greater round up the 2nd decimal place, which is hundredths (cents)
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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
46.0052 rounded to the nearest cent is 46.01