Step 1:
The first step to converting 102731.2976931 to a fraction is to re-write 102731.2976931 in the form p/q where p and q are both positive integers. To start with, 102731.2976931 can be written as simply 102731.2976931/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 102731.2976931, which in this case is 7. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 102731.2976931/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 102731.2976931/1 each by 10000000:
Step 3:
Now the last step is to simplify the fraction (if possible) by finding similar factors and cancelling them out, which leads to the following answer for 102731.2976931 as a fraction:
308194/3 / 1