Dear student,
Let us round off 3.745 to 3 significant figures.
Here the digit to be dropped is 5, then preceding digit is left unchanged, if it is even.
Hence on rounding off 3.745, it would be 3.74.
Now consider 2.735, here also the digit to be dropped is 5, then the preceding digit is raised by one, if it is odd. Hence on rounding off 2.735 to 3 significant figures, it would be 2.74
Regards