you would give the person
$2.35
I will show you my work
if you take the original #and multiply it by the % that you may want to tip you will get your end result.
23.47x 10%= 2.347
in this case because it has decimal points we will round.
because 7 is number greater than 4 you will round the decimal point up.
in which case you get exactly $ 2.35