Step 1:
The first step to converting 123.992871974 to a fraction is to re-write 123.992871974 in the form p/q where p and q are both positive integers. To start with, 123.992871974 can be written as simply 123.992871974/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 123.992871974, which in this case is 9. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 123.992871974/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 123.992871974/1 each by 1000000000:
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 123.992871974 as a fraction:
17359/140 / 1