Step 1:
The first step to converting 106732.78573474 to a fraction is to re-write 106732.78573474 in the form p/q where p and q are both positive integers. To start with, 106732.78573474 can be written as simply 106732.78573474/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 106732.78573474, which in this case is 8. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 106732.78573474/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 106732.78573474/1 each by 100000000:
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 106732.78573474 as a fraction:
426931/4 / 1