When rounding numbers, you start with the last digit. Anything 5 and above is rounded UP. Below 4 is rounded down. In 40.9925, you begin with:
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1.239 rounded to the nearest cent is 1 cent.
4.85 is already rounded to the nearest cent.
2.66 is rounded to the nearest cent.
2.49 is already rounded to the nearest cent.
46.0052 rounded to the nearest cent is 46.01