so sig figs are non zero so
500 has 1 sig fig, 5
but 500. has 3 sig figs because it has a decimal
2.3 has 2 sig figs
2.03 has 3 sig figs so to make 232.76 to 2 sig figs you would put it into scientific notation and get 2.3 times 10^2 and thats 2 sig figs (the 10^2 doesn't count as a sig fig)