The point of knowing the answer to this question isn't to be able to figure out how to round numbers... it's more of a "how can I mathematically do that" kinda' thing.
Good for you for wanting to know the "why" and the "how" of something most people take for granted. It is fun to pose a problem, then look for a solution.
BTW, have you seen this site? How a Calculator Does Division
That site also links to a page that discusses many different rounding algorithms: http://www.diycalculator.com/sp-round.shtml
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