Step 1:
The first step to converting 132326.85692763 to a fraction is to re-write 132326.85692763 in the form p/q where p and q are both positive integers. To start with, 132326.85692763 can be written as simply 132326.85692763/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 132326.85692763, which in this case is 8. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 132326.85692763/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 132326.85692763/1 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 132326.85692763 as a fraction:
793961/6 / 1