Step 1:
The first step to converting 32761.26 to a fraction is to re-write 32761.26 in the form p/q where p and q are both positive integers. To start with, 32761.26 can be written as simply 32761.26/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 32761.26, which in this case is 2. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 32761.26/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 32761.26/1 each by 100:
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 32761.26 as a fraction:
131045/4 / 1