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It rounds to the most significant number in the amount. When rounding to a significant figure, look at the first non-zero digit if doing so to one. If rounding to two significant figures, look at the digit following the first non-zero digit.
Similar to how we would round a number to three decimal places, we round a number to three significant figures. When there are three digits, we start counting at the first non-zero digit. The final digit is then rounded. We add zeros to all remaining spaces to the right of the decimal point.
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