Step 1:
The first step to converting 232715000.26974 to a fraction is to re-write 232715000.26974 in the form p/q where p and q are both positive integers. To start with, 232715000.26974 can be written as simply 232715000.26974/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 232715000.26974, which in this case is 5. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 232715000.26974/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 232715000.26974/1 each by 100000:
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 232715000.26974 as a fraction:
232715000/1 / 1