Step 1:
The first step to converting 31920.735 to a fraction is to re-write 31920.735 in the form p/q where p and q are both positive integers. To start with, 31920.735 can be written as simply 31920.735/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 31920.735, which in this case is 3. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 31920.735/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 31920.735/1 each by 1000:
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 31920.735 as a fraction:
127683/4 / 1