Prefix number with '

Sub RoundSelection()
    Dim r As Range
    Dim cell As Range
    
    On Error Resume Next
    Set r = Selection.SpecialCells(xlCellTypeConstants)
    On Error GoTo 0
    
    If r Is Nothing Then Exit Sub

    For Each cell In r
        If IsNumeric(cell.Value) Then cell.Value = "'" & Round(cell.Value, 2)
    Next cell
End Sub