Step 1:
The first step to converting 40860723.792586 to a fraction is to re-write 40860723.792586 in the form p/q where p and q are both positive integers. To start with, 40860723.792586 can be written as simply 40860723.792586/1 to technically be written as a fraction.
Step 2:
Next, we will count the number of fractional digits after the decimal point in 40860723.792586, which in this case is 6. For however many digits after the decimal point there are, we will multiply the numerator and denominator of 40860723.792586/1 each by 10 to the power of that many digits. So, in this case, we will multiply the numerator and denominator of 40860723.792586/1 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 40860723.792586 as a fraction:
40860723/1 / 1