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Rules of rounding off:
1) Know which digit you need to round off.
2) Look at its digit to the right, if
   a) its less than 5, round down (retain digit to be rounded off and replace all digits to          the right with 0)
   b) its 5 or more, round up (+1 to the digit and replace all digits to its right with 0)

Since we are rounding off to the nearest peso, the digit to be rounded off is the units digit.

4237.05   ––> 4237.00  
[the digit to the right of 7 is 0, which is less than 5, so its rounded down]

32.61  ––> 33.00
[the digit to the right of 2 is 6, which is greater than 5, so its rounded up]

199.95  ––> 200.00
[he digit to the right of 9 is 9, which is greater than 5 so its rounded up. Since 9+1 = 10, carry 1 to the tens digit. Again, 9+1=10, so carry one to the hundreds digit.]
6 4 6