Since you're looking for 2 digits of precision, you want to multiply the number by 10^2 (100) and then round to the nearest integer by calling Math.round. Then divide the result by the same factor you multiplied by (100).
If you want more digits of precision (after the decimal point), then just multiply/divide by larger powers of 10 (eg: 3 digits would be 1000, 4 would be 10000, etc).
var n = 2.74;
var result = Math.round((n / 4) * 100) / 100;
document.getElementById('output').innerHTML = (result * 3).toString() + '<br>' + (n - (result*3));
<div id="output"></div>
Another option as mentioned in the comments to your question would be to use toFixed:
var n = 2.74;
var result = (n/4).toFixed(2) * 3;