Same here, but I found a good link
http://www.varsitytutors.com/algebra_1-help/how-to-find-the-amount-of-sales-tax
37 divided by 4 is 9.25
So technically, it would be 9.25 (9 1/4) cents.
However, I don't know if you need to round.
As far as rounding is done in math, you would round down to 9, but it's up to your preference
-3 x 4 + 2
-3 x 4 = -12
-12 + 2
= 24
9*4 = 36
