Step 1:
The first step to converting 32726796.678942 to a fraction is to re-write 32726796.678942 in the form p/q where p and q are both positive integers. To start with, 32726796.678942 can be written as simply 32726796.678942/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 32726796.678942, which in this case is 6. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 32726796.678942/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 32726796.678942/1 each by 1000000:
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 32726796.678942 as a fraction:
32726796/1 / 1