#### Answer

Rounding down: If the last digit is less than 5, then the last digit will stay the same and all of the other digits to the right are dropped
Rounding up: If the last digit is 5 or more, then the last digit will be increased by 1 and all of the other digits to the right are dropped.

#### Work Step by Step

Rounding down: Ex - Round 3.24 to two significant figures - 3.2
Rounding up: Ex - Round 3.46 to two significant figures - 3.5