How do you write $2.738$ correct to $2$ decimal places?

Hint:
Whenever we are told to convert to $2$ decimal places we actually need to convert it into the decimal where there are only $2$ digits after the decimal. Here we need to see the $3{\text{rd}}$ digit after the decimal and if it is greater than or equal to $5$ we need to add one to the second digit after decimal and if it is less than $5$ we need to keep it as it is till the second decimal and remove all the digits after the second place.

Complete step by step solution:
Here in the given problem we are given to convert $2.738$ correct to $2$ decimal places. Here we need to know the meaning of the conversion to $2$ decimal places. This means that we need to convert the number into the decimal number where there are only two digits after the decimal.
For this we need to focus on the third digit after the decimal and if it is greater than or equal to $5$ we need to add one to the second digit after decimal and if it is less than $5$ we need to keep it as it is till the second decimal and remove all the digits after the second place.
Here we are given the digit $2.738$
Here there are $3$ digits after the decimal so this decimal number is still three decimal places and now we need to convert it to two decimal places which means we have to remove the digit $8$ from $2.738$ as we need only two digits after the decimal.
Now we must see the $3{\text{rd}}$ digit after the decimal and if it is greater than or equal to $5$ we need to add one to the second digit after decimal and if it is less than $5$ we need to keep it as it is till the second decimal and remove all the digits after the second place.
As here after the decimal third digit is $8$ which is greater than $5$
Hence we will add one to $3$
Now the second digit after decimal becomes $3 + 1 = 4$
So we get the answer as $2.74$ and now it is converted to two decimal places.

Note:
Here the student must know that whenever we need to convert the decimal number up to $n$ decimal places we need to focus upon $(n + 1){\text{th}}$ digit after the decimal and if it is greater than or equal to $5$ we need to add one to the $n{\text{th}}$ digit after decimal and if it is less than $5$ we need to keep it as it is till the $n{\text{th}}$ decimal and remove all the digits after the second place.