Step 1:
The first step to converting 131.9618723 to a fraction is to re-write 131.9618723 in the form p/q where p and q are both positive integers. To start with, 131.9618723 can be written as simply 131.9618723/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 131.9618723, which in this case is 7. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 131.9618723/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 131.9618723/1 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 131.9618723 as a fraction:
13856/105 / 1