Round 32,759 to the hundreds' place:
Underline the digit to be rounded: 32,759
7's boss, 5, is looking over his shoulder to see if he is working. Since 5 is a big boss (5-9 are big bosses), he has the authority to give raises. He gives 7 a raise, so he is now worth 8. All numbers in front (32) get copied, and all numbers behind (59), become zeros.
copy +1 turn to zeros
Little bosses cannot give raises, so if 5 had been a 4, 7 would have no raise. 32,759
copy +0 turn to zeros