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Default Currency sum not correct Excel 2003

Even though all currency values displayed are 2 decimals on my sheet, when I
use the formula function sum or subtotal to show the total of cells, it is
displaying a rounded down amount and is 1 cent off because it is adding as if
it knows there are actually 3 decimals in one of the cells even though only
two are displayed. Can anyone tell me how to correct this?
 
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