Step 1:
The first step to converting 139861.67301214 to a fraction is to re-write 139861.67301214 in the form p/q where p and q are both positive integers. To start with, 139861.67301214 can be written as simply 139861.67301214/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 139861.67301214, which in this case is 8. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 139861.67301214/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 139861.67301214/1 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 139861.67301214 as a fraction:
419585/3 / 1