If you divide a number like $123.45 by 2 you get $61.73 if the format of the first cell is set to two decimal points of precision. Fine, obeys rounding rules.
Now if you take the cell containing $61.73 and multiply it by 3 you get $185.18 If you take your calculator out and do that same calculation you get $185.19 Even if you set precision format to 2 decimal places, it continues to carry full floating point precision in the cell, irrespective of how it is displayed. There is an option under options>advanced for setting precision as displayed. But that will shut off full floating point calculations. Seems like they would have a third option for financial formats only.
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